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t. e. International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [ 1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable ...
IAS 37 was originally issued by the International Accounting Standards Committee in 1998, superseding IAS 10: Contingencies and Events Occurring after the Balance Sheet Date, and was adopted by the IASB in 2001. [ 1] It was seen as an "important development" in accounting as it regulated the use of provisions, minimising their abuse such as in ...
The International Accounting Standards Board ( IASB) is the independent accounting standard -setting body of the IFRS Foundation . The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (IFRS) and for ...
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.
This post is held by senior IAS officer of the rank of Secretary to Government of India. T. V. Somanathan is the incumbent Finance Secretary. [1] [2] [3] Under Section 22, of Reserve Bank of India Act, 1934, Finance Secretary signs the 1-rupee note. [4] As a Secretary to Government of India, the Finance Secretary ranks 23rd on Indian Order of ...
Statement of Changes in Financial Position (1977) Cash Flow Statements (1992) Statement of Cash Flows (2007) 1977. January 1, 1979. IAS 8. Unusual and Prior Period Items and Changes in Accounting Policies (1978) Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
In contrast to the 2011 act, an earlier draft of the bill in 2001 did not punish consensual sex if at least one of the partners were above the age of 16, as did section 375 of the Indian Penal Code. The change from this to the age of 18 in the final act was criticized at the time as it was feared that this would allow and encourage unjustified ...
The International Accounting Standards Committee ( IASC) was founded in June 1973 in London at the initiative of Sir Henry Benson, former president of the Institute of Chartered Accountants in England and Wales. The IASC was created by national accountancy bodies from a number of countries with a view to harmonizing the international diversity ...