IAS Plus — IFRS, global financial reporting and accounting resources
5 days ago · A project resulting from the post-implementation review of IFRS 3 'Business Combinations' aimed at investigating possible improvements to IFRS 3 and IAS 36 'Impairment of Assets'.
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 are moved to …
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), the International …
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 …
IAS 16 — Property, Plant and Equipment - IAS Plus
IAS 16 — Property, Plant and Equipment Table of contents Summary History of IAS 16 Related Interpretations Amendments under consideration by the IASB
IAS 2 — Inventories
IAS 2 — Inventories Table of contents Summary History of IAS 2 Related interpretations
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.
IAS
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting …
Resources - 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 …
Projects - IAS Plus
This project deals with targeted improvements of IAS 37 'Provisions, Contingent Liabilities and Contingent Assets' that address problems with particular aspects of the standard identified by …