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July 15, 2000: January 1, 2005: IAS 28: SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets 1999 July 15, 2000: January 1, 2012: IAS 12: SIC 22 Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported 1999 July 15, 2000: April 1, 2004: IFRS 3: SIC 23 Property, Plant and Equipment - Major ...
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
In text retrieval, full-text search refers to techniques for searching a single computer-stored document or a collection in a full-text database. Full-text search is distinguished from searches based on metadata or on parts of the original texts represented in databases (such as titles, abstracts, selected sections, or bibliographical references).
Microsoft SQL Server Express LocalDB is a version of Microsoft SQL Server Express, on-demand managed instance of the SQL Server engine. It is targeted to developers, and has the following restrictions: up to 10 GB database size and only local connections (network connections are not supported).
The IFRS Interpretations Committee has 15 members. It is the IASB's interpretative body and its brief is to provide timely guidance on application issues that arise in practice. [3] A unanimous vote is not necessary in order for the publication of a Standard, exposure draft, or final "IFRIC" Interpretation.
Reporting Services was first released in 2004 as an add-on to SQL Server 2000. Subsequent versions have been: Second version with SQL Server 2005 in November 2005; Third as part of SQL Server 2008 R2 in April 2010; Fourth version as part of SQL Server 2012 in March 2012; Fifth version as part of SQL Server 2014 in March 2014
Version 8: 2001 (Volcano query optimizer, encrypted data storage and transmission) Version 9: 2003 (Index consultant, embedded HTTP server) Version 10: 2006 – renamed SQL Anywhere (high availability, intra-query parallelism, materialized views) [2] Version 11: 2008 (full text search, BlackBerry support) [3]
A main purpose of the project to develop IFRS 15 was that, although revenue is a critical metric for financial statement users, there were important differences between the IASB and FASB definitions of revenue, and there were different definitions of revenue even within each board's guidance for similar transactions accounting for under different standards. [3]