enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  2. Equity method - Wikipedia

    en.wikipedia.org/wiki/Equity_method

    Equity method in accounting is the process of treating investments in associate companies. Equity accounting is usually applied where an investor entity holds 20–50% of the voting stock of the associate company, and therefore has significant influence on the latter's management. Under International Financial Reporting Standards/MAMAMO, equity ...

  3. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    IAS 27 and IAS 28: IAS 4: Depreciation Accounting 1976 January 1, 1977: July 1, 1999: IAS 36: IAS 5: Information to Be Disclosed in Financial Statements 1976 January 1, 1977: July 1, 1998: IAS 1: IAS 6: Accounting Responses to Changing Prices 1977 January 1, 1978: January 1, 1983: IAS 15 IAS 7: Statement of Changes in Financial Position (1977 ...

  4. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    [28] Accrual basis of accounting: An entity shall recognise items as assets, liabilities, equity, income and expenses when they satisfy the definition and recognition criteria for those elements in the Framework of IFRS. [29] Materiality and aggregation: Every material class of similar items has to be presented separately. Items that are of a ...

  5. Associate company - Wikipedia

    en.wikipedia.org/wiki/Associate_company

    In Europe, investments into associate companies are called fixed financial assets. Associate value in the enterprise value equation is the reciprocate of minority interest. Under the UK Companies Act 2006, two companies are "associated" if one company is a subsidiary of the other or both are subsidiaries of the same body corporate. [1]

  6. International Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    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 ...

  7. Hallmark star John Reardon reveals he had tonsil cancer: 'Has ...

    www.aol.com/hallmark-star-john-reardon-reveals...

    The first photo shows Reardon on a night out; the second photo shows Reardon sitting in a hospital bed wearing a mask, with his eyes closed. "Last night was my first night out after my recovery ...

  8. International Accounting Standards Committee - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    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]

  9. Drinking certain types of coffee can bring some health ... - AOL

    www.aol.com/drinking-certain-types-coffee-bring...

    Recent research reveals that caffeine has health benefits for most moderate coffee drinkers. Here are the pros and cons of drinking certain coffees, with expert insights and advice.