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IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions 1990 January 1, 1991: January 1, 2007: IFRS 7: IAS 31: Financial Reporting of Interests in Joint Ventures (1990) Interests in Joint Ventures (2003) 1990 January 1, 1992: January 1, 2013: IFRS 11 and IFRS 12: IAS 32: Financial Instruments: Disclosure and ...
The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework.
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 ...
The Building and Construction Authority (BCA) is a statutory board under the Ministry of National Development of the Government of Singapore. It was established on 1 April 1999 through the merger of the Construction Industry Development Board and the Building Control Division of the former Public Works Department.
Singapore Standards are nationally recognized documents, established by consensus. They are functional or technical requirements in the form of specifications for materials, product system or process, codes of practice, methods of test, terminologies and guides.
In many cases, the membership or ownership of such corporation is obligatory for a person or property that fulfils the legal requirements for membership or wishes to engage in certain activities. keskivedenkorkeuden muuttamista varten perustettu yhteisö ( Swedish : Sammanslutning som bildas för höjning av medelvattenståndet ), [ 41 ] a ...
IAS 16 permits two accounting models for measurement of the asset in periods subsequent to its recognition, namely the cost model and the revaluation model. [ 7 ] Under the cost model , the carrying amount of the asset is measured at cost less accumulated depreciation and eventual impairment (similar to the inventory's Lower of cost or market ...
IAS 23 provides guidance on how to measure borrowing costs, particularly when the costs of acquisition, construction or production are funded by an entity’s general borrowings. The standard mandates that borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset must be capitalized as ...