- 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 International Accounting Standards Board (IASB), and broader international financial reporting developments
- IAS Plus — IFRS, global financial reporting and accounting resources
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and broader international financial reporting developments
- IAS 7 — Statement of Cash Flows
The objective of IAS 7 is to require the presentation of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows, which classifies cash flows during the period according to operating, investing, and financing activities
- 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 International Accounting Standards Board (IASB), and broader international financial reporting developments
- IAS 8 — Accounting Policies, Changes in Accounting . . . - IAS Plus
IAS 8 is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors The standard requires compliance with any specific IFRS applying to a transaction, event or condition, and provides guidance on developing accounting policies for other items that result in
- IAS 1 — Presentation of Financial Statements
IAS 1 sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current non-current distinction
- IAS 20 — Accounting for Government Grants and Disclosure . . . - IAS Plus
IAS 20 applies to all government grants and other forms of government assistance [IAS 20 1] However, it does not cover government assistance that is provided in the form of benefits in determining taxable income
- 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 carrying amounts, and the depreciation charges and impairment losses to be recognised in relation to them
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