International Accounting Standards - IAS Plus
Our page for each pronouncement has a full history of the pronouncement, its development, amendments and other information. International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board (IASB).
International Financial Reporting Standards - IAS Plus
Nov 8, 2024 · Links to summaries, analysis, history and resources for IFRS Sustainability Disclosure Standards (IFRS SDS), International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations and other pronouncements issued by the International Accounting Standards Board (IASB) and its ...
International Financial Reporting Standards - IAS Plus
Our page for each pronouncement has a full history of the pronouncement, its development, amendments and other information. International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB).
IAS 2 — Inventories - IAS Plus
Sep 22, 2014 · IAS 2 contains the requirements on how to account for most types of inventory. The standard requires inventories to be measured at the lower of cost and net realisable value (NRV) and outlines acceptable methods of determining cost, including specific identification (in some cases), first-in first-out (FIFO) and weighted average cost.
IAS 1 — Presentation of Financial Statements - IAS Plus
Apr 12, 2024 · The objective of IAS 1 (2007) is to prescribe the basis for presentation of general purpose financial statements, to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities.
International Public Sector Accounting Standards (IPSAS) - IAS Plus
International Public Sector Accounting Standards (IPSAS) are issued by the International Public Sector Accounting Standards Board (IPSASB).
IAS Plus — IFRS, global financial reporting and accounting resources
3 days ago · Deloitte's IAS Plus website provides comprehensive information about international financial reporting in general and the International Accounting Standards Board (IASB) activities in particular — a central knowledge repository on International Financial Reporting Standards (IFRS) and accounting and financial reporting developments in general ...
IAS 10 — Events After the Reporting Period - IAS Plus
IAS 10 contains requirements for when events after the end of the reporting period should be adjusted in the financial statements.
IAS 12 — Income Taxes - IAS Plus
May 23, 2023 · IAS 12 implements a so-called 'comprehensive balance sheet method' of accounting for income taxes, which recognises both the current tax consequences of transactions and events and the future tax consequences of the future recovery or settlement of the carrying amount of an entity's assets and liabilities.
IAS 16 — Property, Plant and Equipment - IAS Plus
IAS 16 outlines the accounting treatment for most types of property, plant and equipment. Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life.