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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 ...
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 ...
The Bill was then introduced in the Rajya Sabha on 11 August 2021. It was debated and passed on the same day, once again with unanimous support. [13] On 18 August 2021, the President gave his assent to the Bill, making it a law passed as the 105th Constitutional Amendment Act, 2021. The Act was published in the Gazette of India on 19 August ...
The Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006, is a key piece of forest legislation passed in India on 18 December 2006. It has also been called the Forest Rights Act, the Tribal Rights Act, the Tribal Bill, and the Tribal Land Act. The law concerns the rights of forest-dwelling communities ...
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 ...
t. e. The Indian Administrative Service ( IAS) is the administrative arm of the All India Services of Government of India. [ 3] The IAS is one of the three All India Services along with the Indian Police Service and Indian Forest Service. Members of these three services serve the Government of India as well as the individual states.
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)
IT Rules 2021. Status: Amended. The Information Technology Act, 2000 (also known as ITA-2000, or the IT Act) is an Act of the Indian Parliament (No 21 of 2000) notified on 17 October 2000. It is the primary law in India dealing with cybercrime and electronic commerce . Secondary or subordinate legislation to the IT Act includes the Intermediary ...