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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 ...
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)
Curtiss-Wright Export Corp. The Logan Act (1 Stat. 613, 18 U.S.C. § 953, enacted January 30, 1799) is a United States federal law that criminalizes the negotiation of a dispute between the United States and a foreign government by an unauthorized American citizen. The intent behind the Act is to prevent unauthorized negotiations from ...
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 ...
The Manusmṛti ( Sanskrit: मनुस्मृति ), also known as the Mānava-Dharmaśāstra or the Laws of Manu, is one of the many legal texts and constitutions among the many Dharmaśāstras of Hinduism. [ 1][ 2] Over fifty manuscripts of the Manusmriti are now known, but the earliest discovered, most translated and presumed authentic ...
The United Nations Convention on the Law of the Sea ( UNCLOS ), also called the Law of the Sea Convention or the Law of the Sea Treaty, is an international treaty that establishes a legal framework for all marine and maritime activities. As of July 2024, 169 States and the European Union are parties. [ 4]
A rule in turn is "the whole or a part of an agency statement of general or particular applicability and future effect designed to implement, interpret, or prescribe law or policy." The primary administrative law statutes and other laws that govern agency rule making include: [4] The Administrative Procedure Act, 5 U.S.C. §§ 552 and 553
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.