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IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]
International Accounting Standards Board (2007): International Financial Reporting Standards 2007 (including International Accounting Standards (IAS(tm)) and Interpretations as of 1 January 2007), LexisNexis, ISBN 1-4224-1813-8; Original texts of IAS/IFRS, SIC and IFRIC adopted by the Commission of the European Communities and published in ...
January 1, 1979: IAS 9: Accounting for Research and Development Activities 1978 January 1, 1980: July 1, 1999: IAS 38: IAS 10: Contingencies and Events Occurring After the Balance Sheet Date (1978) Events After the Balance Sheet Date (1999) Events after the Reporting Period (2007) 1978 January 1, 1980: IAS 11: Accounting for Construction ...
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]
The program was renamed to National Talent Search Scheme with the NTSE examination now being conducted for classes X, XI, and XII. Currently, the NTSE exam is conducted only for 10th class students in India in two phases with subjects relating to Mental Ability Test and Scholastic Aptitude Test (SAT) for 100 marks each. [6] [7]
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 ...
Hungary – European Union twinning project for accounting and other reform does not includes IPSAS at all but rather IAS (IAS 26). India – The Government Accounting Standards Advisory Board is in favor of limited adoption of cash basis IPSAS for cash transactions and corresponding accrual IPSASs for those transactions recorded on other than ...
International Accounting Standard 10 Events after the Reporting Period or IAS 10 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). It contains requirements for when events between the end of the reporting period and the date on which the financial statements are authorised for issue ...