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The Internal Affairs Service (IAS) of the Philippine National Police (PNP) which investigates infractions allegedly committed by the members of the PNP. [2] It was created pursuant to Republic Act (RA) 8551 otherwise known as "The PNP Reform and Reorganization Act of 1998", [1] and is tasked to instill police discipline, enhance the delivery of police service and dispense justice.
IAS 12: Accounting for Taxes on Income (1979) Income Taxes (1996) 1979 January 1, 1981: IAS 13 Presentation of Current Assets and Current Liabilities 1979 January 1, 1981: July 1, 1998: IAS 1: IAS 14: Reporting Financial Information by Segment (1981) Segment reporting (1997) 1981 January 1, 1983: January 1, 2009: IFRS 8: IAS 15
International Accounting Standard 7: Statement of Cash Flows or IAS 7 is an accounting standard that establishes standards for cash flow reporting used in International Financial Reporting Standards. A statement of cash flows for the periods, is an integral "Component of financial statements" as per IAS 1 — Presentation of Financial Statements .
IAS 1 lists the line items that, as a minimum, are to be included. The standard lists requirements regarding the classification of information, such as requiring that current liabilities be listed separately, and details on when to classify a liability as current as opposed to non-current.
IAS 37 establishes the definition of a provision as a "liability of uncertain timing or amount", and requires that all the following conditions be fulfilled before a provision can be recognized: the entity currently has a liability as a result of a past event; an outflow of resources is likely to be needed to settle the liability; and
In 2005, the EU also introduced the fair value and hedging provision of the amended version of IAS 39. [2] [3] The EU version was changed at the end of 2008 in response to the financial crisis of 2008. [4] The comparative accounting measures in the United States are FAS 133 and FAS 157.
The academy was established in 1969 and started operations in 1971. The vision was to concentrate most of the ab-initio officer training of the Indian Air Force under one roof. Air Commodore J. D. Aquino, the commandant of the Air Force Flying College Jodhpur, was the first Commandant of the academy. [1]
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