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  2. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    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

  3. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...

  4. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    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

  5. International Public Sector Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Public...

    Solomon Islands – Prepared 2009 financial statements in accordance with the cash basis IPSAS, including a consolidated statement of cash receipts and payments. South Africa – The Office of the Accountant General (OAG) issues a preparation guide on financial statements to be adopted by government departments per financial year. This guide ...

  6. IAS 19 - Wikipedia

    en.wikipedia.org/wiki/IAS_19

    The principles need to be specified regarding how to choose the financial assumptions to calculate liabilities. The main choices are that either these should be market-driven or based on other “long term” (and typically more subjective) assumptions. IAS 19 prescribes market-based assumptions (paragraph 77 of IAS 19).

  7. Category : International Financial Reporting Standards

    en.wikipedia.org/wiki/Category:International...

    Aggregate of articles pertaining to International Accounting Standards and International Financial Reporting Standards. Pages in category "International Financial Reporting Standards" The following 34 pages are in this category, out of 34 total.

  8. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

  9. Consolidated financial statement - Wikipedia

    en.wikipedia.org/wiki/Consolidated_financial...

    A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

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