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  2. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    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 ...

  3. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    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)

  4. International Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    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 ...

  5. International Standards on Auditing - Wikipedia

    en.wikipedia.org/wiki/International_Standards_on...

    e. International Standards on Auditing ( ISA) are professional standards for the auditing of financial information. These standards are issued by the International Auditing and Assurance Standards Board (IAASB). According to Olung M (CAO - L), ISA guides the auditor to add value to the assignment hence building confidence of investors.

  6. Indian Administrative Service - Wikipedia

    en.wikipedia.org/wiki/Indian_Administrative_Service

    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.

  7. IFRS 4 - Wikipedia

    en.wikipedia.org/wiki/IFRS_4

    Accounting. IFRS 4 is an International Financial Reporting Standard (IFRS) issued by the International Accounting Standards Board (IASB) providing guidance for the accounting of insurance contracts. The standard was issued in March 2004, and was amended in 2005 to clarify that the standard covers most financial guarantee contracts. [ 1]

  8. IAS 12 - Wikipedia

    en.wikipedia.org/wiki/IAS_12

    The taxable amount a company is liable for is composed of its tax base multiplied with the relevant tax rate in its country of settlement. The tax base for a company will in general be the final amount reported in the statement of profit or loss plus or minus any comprehensive income or loss.

  9. International Accounting Standards Committee - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    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 ...

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