Search results
Results from the WOW.Com Content Network
IAS 3: Consolidated Financial Statements 1976 January 1, 1977: January 1, 1990: 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 ...
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.
HKAS 28 Investments in Associates; HKAS 29 Financial Reporting in Hyperinflationary Economies; HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions; HKAS 31 Investments in Joint Ventures; HKAS 32 Financial instruments: Disclosure and Presentation; HKAS 33 Earnings per share; HKAS 34 Interim Financial Reporting
Directorate Internal Market of the European Union on the implementation of the IAS in the European Union; Deloitte: An Overview of International Financial Reporting Standards; The American Institute of CPAs (AICPA) in partnership with its marketing and technology subsidiary, CPA2Biz, has developed the IFRS.com web site.
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 ...
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.
US stocks ended Friday in the red, closing out a lackluster week despite a year of historic highs. The “Magnificent Seven” group of high-performing tech stocks — Alphabet, Amazon, Apple ...
Ind AS 28 Investments in Associates and Joint Ventures Ind AS 29 Financial Reporting in Hyper inflationary Economies Ind AS 32 Financial Instruments: Presentation Ind AS 33 Earnings per Share Ind AS 34 Interim Financial Reporting Ind AS 36 Impairment of Assets Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets Ind AS 38