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  2. List of International Financial Reporting Standards - Wikipedia

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

    Elimination of Unrealised Profits and Losses on Transactions with Associates 1997 January 1, 1998: January 1, 2005: IAS 28: SIC 5: Classification of Financial Instruments - Contingent Settlement Provisions 1997 June 1, 1998: January 1, 2005: IAS 32: SIC 6: Costs of Modifying Existing Software 1997 June 1, 1998: January 1, 2005: IAS 16: SIC 7 ...

  3. Equity method - Wikipedia

    en.wikipedia.org/wiki/Equity_method

    Equity method in accounting is the process of treating investments in associate companies.Equity accounting is usually applied where an investor entity holds 20–50% of the voting stock of the associate company, and therefore has significant influence on the latter's management.

  4. Hong Kong Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/Hong_Kong_Accounting_Standards

    HKAS 28 Investments in Associates; HKAS 29 Financial Reporting in Hyperinflationary Economies; HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions; HKAS 31 Investments in Joint Ventures; HKAS 32 Financial instruments: Disclosure and Presentation; HKAS 33 Earnings per share; HKAS 34 Interim Financial Reporting

  5. International Accounting Standards Committee - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    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 ...

  6. Today’s NYT ‘Strands’ Hints, Spangram and Answers for ...

    www.aol.com/today-nyt-strands-hints-spangram...

    According to the New York Times, here's exactly how to play Strands: Find theme words to fill the board. Theme words stay highlighted in blue when found.

  7. Lisa Kudrow Addresses Rumors of a “Romy and Michele's High ...

    www.aol.com/lisa-kudrow-addresses-rumors-romy...

    As it turns out, Romy and Michele's High School Reunion almost didn't happen. Kudrow played the titular Michele in the film, opposite Mira Sorvino's Romy. In their chat, Barrymore, 49, asked ...

  8. CNN goes inside Syria’s ‘slaughterhouse’ prison as desperate ...

    www.aol.com/cnn-goes-inside-syria-slaughterhouse...

    A desperate search fueled by fear. This was the rumor that spurred the crowds on Monday – the idea that somewhere buried inside Saydnaya was a warren of undiscovered holding cells packed with ...

  9. Associate company - Wikipedia

    en.wikipedia.org/wiki/Associate_company

    In Europe, investments into associate companies are called fixed financial assets. Associate value in the enterprise value equation is the reciprocate of minority interest . Under the UK Companies Act 2006 , two companies are "associated" if one company is a subsidiary of the other or both are subsidiaries of the same body corporate.