International Accounting Standards - IAS Plus
Jul 1, 1998 · A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), …
International Financial Reporting Standards - IAS Plus
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …
IAS 1 — Presentation of Financial Statements
From 2027, IFRS 18 ‘Presentation and Disclosure in Financial Statements’ will replace IAS 1 while carrying forward many of the requirements in IAS 1. Some of the requirements in IAS 1 …
IAS Plus — IFRS, global financial reporting and accounting resources
3 days ago · The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 'Accounting Policies, Changes in Accounting Estimates and …
IAS 7 — Statement of Cash Flows
IAS 7 requires a statement of cash flows to present information about changes in cash and cash equivalents, classified as operating, investing and financing activities.
Standards - IAS Plus
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …
IAS 16 — Property, Plant and Equipment - IAS Plus
The objective of IAS 16 is to prescribe the accounting treatment for property, plant, and equipment. The principal issues are the recognition of assets, the determination of their …
IAS 38 — Intangible Assets
IAS 38 outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable (either being separable or arising from …
Part I — IFRS - IAS Plus
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …
Assessing Indicators of Hyperinflationary Economies (IAS 29)
Nov 25, 2024 · The IFRS IC received a submission about the application of IAS 29 to identify when an economy becomes hyperinflationary.