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IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.
The IAS machine was the first electronic computer built at the Institute for Advanced Study (IAS) in Princeton, New Jersey. It is sometimes called the von Neumann machine, since the paper describing its design was edited by John von Neumann , a mathematics professor at both Princeton University and IAS.
IAS 17 Accounting for Leases (1982) required the capitalization of finance leases, a practice that was as yet unusual or unknown outside the United States. [9] In 1987, the IASC adopted a new strategy of strengthening its standards to make them a suitable basis for financial reporting by companies seeking cross-border stock market listings. [10]
This for example occurred with the adoption of the revised standard IAS 19 (as of 1 January 2013) or when the new consolidation standards IFRS 10-11-12 were adopted (as of 1 January 2013 or 2014 for companies in the European Union). [36]
The International Accounting Standards Committee (IASC) had been established in 1973 and had issued a number of standards known as International Accounting Standards (IAS). As the organization was reformed in 2001, it changed the name of the standard-setting body from IASC to IASB, and established a foundation to oversee it, initially known as ...
Internet Download Manager (IDM) is a commercial download manager software application for the Microsoft Windows operating system owned by American company Tonec, Inc. . IDM is a tool that assists with the management and scheduling of downloads.
With a suitable driver software, an ISO can be "mounted" – allowing the operating system to interface with it, just as if the ISO were a physical optical disc. Most Unix-based operating systems, including Linux and macOS, have this built-in capability to mount an ISO. Versions of Windows, beginning with Windows 8, also have such a capability. [4]
The COSPAR International Reference Atmosphere (CIRA) 2012 and the ISO 14222 Earth Atmosphere Density standard both recommend NRLMSISE-00 for composition uses. JB2008 is a newer model of the Earth's atmosphere from 120 km to 2000 km, developed by the US Air Force Space Command and Space Environment Technologies taking into account realistic ...