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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) Cash Flow Statements (1992) Statement of Cash Flows (2007) 1977 January 1, 1979: IAS 8
IFRS financial statements consist of: [26] a statement of financial position (balance sheet) a statement of comprehensive income. This may be presented as a single statement or with a separate statement of profit and loss and a statement of other comprehensive income; a statement of changes in equity; a statement of cash flows
The IASC was reconstituted into the IASB in 2001, [2] and the FASB and IASB began working towards convergence in 2002, [1] expressing their commitment to convergence in the Norwalk agreement and pledging to make their respective standards "compatible as soon as is practicable" and to maintain compatibility by coordinating future programs. [3]
The Practice Statement [1966] 3 All ER 77 [1] was a statement made in the House of Lords by Lord Gardiner LC on 26 July 1966 on behalf of himself and the Lords of Appeal in Ordinary, that they would depart from precedent in the Lords in order to achieve justice.
the cash flow statement (IPSAS 2), the statement of changes in net assets/equity (IPSAS 1), the notes to the financial statements, or annex (IPSAS 1). When the cash basis of accounting underlies the preparation of the financial statements, the primary financial statement is the statement of cash receipts and payments.
In a year in which it seemed every great luminary got a moment under the documentary lens, it can be a bit difficult to parse out which were must-see. This list will have you covered.
The IFRS Interpretations Committee has 15 members. It is the IASB's interpretative body and its brief is to provide timely guidance on application issues that arise in practice. [2] A unanimous vote is not necessary in order for the publication of a Standard, exposure draft, or final "IFRIC" Interpretation.
Chinese manufacturers have made quick progress even though they remain years behind in some areas. Shares in Japanese computer chip makers and makers of related equipment surged Tuesday, with testing equipment maker Advantest surging 4.6%, Tokyo Electron gaining 4.6% and Applied Materials up 4.9%.