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IAS 12: Income Taxes is part of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). IAS 12 sets the accounting treatment of all taxable profits and losses, both national and foreign.
The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board , and access to the ASC is free through the Basic View on the FASB web site.
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation.It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
12: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments full-text: January 1976 13: Reports on a Limited Review of Interim Financial Information full-text: May 1976 14: Special Reports full-text: December 1976 15: Reports on Comparative Financial Statements full-text: December 1976 16: The Independent Auditor's ...
74-12: Accounting practices in the mortgage banking industry full-text: 1974 December 30 75-1: Revenue recognition when right of return exists full-text: 1975 75-2: Accounting practices of real estate investment trusts full-text: 1975 June 27 75-3: Accrual of revenues and expenditures by state and local governmental units full-text: 1975 July ...
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The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]