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IAS 38: IAS 10: Contingencies and Events Occurring After the Balance Sheet Date (1978) Events After the Balance Sheet Date (1999) Events after the Reporting Period (2007) 1978 January 1, 1980: IAS 11: Accounting for Construction Contracts (1979) Construction Contracts (1993) 1979 January 1, 1980: IFRS 15 IAS 12: Accounting for Taxes on Income ...
it is apparent, following a significant change in the nature of the entity's operations or a review of its financial statements, that another presentation or classification would be more appropriate having regard to the criteria for the selection and application of accounting policies in IAS 8; or; an IFRS standard requires a change.
The International Accounting Standards Board standard 38 (IAS 38) [7] [8] defines an intangible asset as: "an identifiable non-monetary asset without physical substance". This definition is in addition to the standard definition of an asset which requires a past event that has given rise to a resource that the entity controls and from which ...
Under International Financial Reporting Standards, guidance on accounting for the amortization of intangible assets is contained in IAS 38. [1] Under United States generally accepted accounting principles (GAAP) , the primary guidance is contained in FAS 142.
The Detroit Lions' injury woes on defense continued Sunday, with the team losing two cornerbacks in the first half of their 48-42 loss to the Buffalo Bills.Carlton Davis III and Khalil Dorsey were ...
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The actor, 47, reportedly offered to pay £250,000 — or approximately $315,000 — in lost wages to set workers who had been constructing sets for his new Paramount+ series, the Guy Ritchie ...
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