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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 Information Reflecting the Effects of Changing Prices 1981 January 1, 1983: January 1, 2005: N/A IAS 16
The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.
The Personnel Secretary (ISO: Kārmik Saciv) popularly called as Secretary (P), is the administrative head of the Department of Personnel and Training (DoPT) under Ministry of Personnel, Public Grievances and Pensions. This post is held by senior IAS officer of the rank of Secretary to Government of India.
NCRPO chief Brig. Gen. Anthony Aberin stated that the outcome underscores the commitment to maintaining the integrity of intelligence officers, who play a crucial role in anti-drug operations. Additionally, on January 8, 2025, the Internal Affairs Service (IAS) conducted drug tests on 128 IAS officers and personnel at Camp Crame in Quezon City. [3]
T.V. Somanathan, IAS: 30 August 2024 [5] Principal Secretary to the Prime Minister: Pramod Kumar Mishra, IAS 11 September 2019 Home Secretary: Govind Mohan,IAS 22 August 2024 [6] Finance Secretary: Tuhin Kanta Pandey,IAS: 7 September 2024 [7] Defence Secretary: Rajesh Kumar Singh,IAS 1 November 2024 [8] Foreign Secretary: Vikram Misri,IFS 15 ...
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 ...
The next promotion within the State is that of a Commissioner-cum-Secretary after 16 years. This promotion also entitles them to the Super Time Scale. Then after 24 years of regular service an IAS officer may be promoted to Above super time scale who is designated as Principal Secretaries/Financial Commissioners in some states.
Among other things, the value of Ke and the Cost of Debt (COD) [6] enables management to arbitrate different forms of short and long term financing for various types of expenditures. Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations.