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OCAS Application Services, formerly known as the Ontario College Application Service (OCAS) is a non-profit corporation created in 1991 by the Colleges of Applied Arts and Technology and Institutes of Technology and Advanced Learning in the province of Ontario, Canada. [1] OCAS represents Ontario's 24 Colleges of Applied Arts and Technology (CAAT).
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 ...
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 International Accounting Standards Committee (IASC) had been established in 1973 and had issued a number of standards known as International Accounting Standards (IAS). As the organization was reformed in 2001, it changed the name of the standard-setting body from IASC to IASB, and established a foundation to oversee it, initially known as ...
IAS 36: IAS 5: 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
Canada is a parliamentary democracy and a constitutional monarchy in the Westminster tradition. The country's head of government is the prime minister , who holds office by virtue of their ability to command the confidence of the elected House of Commons and is appointed by the governor general , representing the monarch of Canada , the ...
The International Association of Scientologists (IAS) is a fundraising and membership organization run by the Church of Scientology. Headquartered in England at Saint Hill Manor , the IAS operates several affiliated but similarly-named organizations.
The International AIDS Society (IAS) is the world's largest association of HIV/AIDS professionals, with 11,600 members from over 170 countries as of July 2020, including clinicians, people living with HIV, service providers, policy makers and others. It aims to reduce the global impact of AIDS through collective advocacy.