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IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]
January 1, 1996: IAS 33: Earnings per Share: 1997 January 1, 1999: IAS 34: Interim Financial Reporting 1998 January 1, 1999: IAS 35 Discontinuing Operations 1998 July 1, 1999: January 1, 2005: IFRS 5: IAS 36: Impairment of Assets 1998 July 1, 1999: IAS 37: Provisions, Contingent Liabilities and Contingent Assets 1998 July 1, 1999: IAS 38 ...
The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.
The Urdu Wikipedia (Urdu: اردو ویکیپیڈیا), started in January 2004, is the Standard Urdu-language edition of Wikipedia, a free, open-content encyclopedia. [1] [2] As of 1 March 2025, it has 218,309 articles, 191,144 registered users and 7,561 files, and it is the 54th largest edition of Wikipedia by article count, and ranks 20th in terms of depth among Wikipedias with over 150,000 ...
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 ...
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derive the subcategory name from the topic name and the language name ("Urdu", in this case) (e.g., Biography articles needing translation from Urdu Wikipedia (click the topic name in col. 2 of the table for an example; e.g., Category:Biography articles needing translation from Urdu Wikipedia) create the Category page for Urdu using that name ...
Article list of "Wikipedia:featured lists" in Urdu # Articles in Urdu instance of Articles in English Count of languages 1: ترکیہ کے صوبے Provinces of Turkey: 73 2: اسرائیل کے شہر: Wikimedia list article List of cities in Israel: 61 3: نوبل انعام وصول کنندگان کی فہرست: Wikimedia list article