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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)
The Madhyama Āgama ( Chinese: 中阿含經; pinyin: Zhong Ahan Jing [1]) is an early Indian Buddhist text, of which currently only a Chinese translation is extant ( Taishō Tripiṭaka 26). [1] The title means "Middle Collection." [2] It is one of the four Āgamas of the Sanskritic Sūtra Piṭaka located in the Chinese Buddhist Canon and ...
0-521-01035-7. Sucesos de las Islas Filipinas ( 'Events in the Philippine Islands') is a book written and published by Antonio de Morga considered one of the most important works on the early history of the Spanish colonization of the Philippines. [ 1] It was published in 1609 after he was reassigned to Mexico in two volumes by Casa de Geronymo ...
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 ...
IAS 19 or International Accounting Standard Nineteen rule concerning employee benefits under the IFRS rules set by the International Accounting Standards Board. In this case, "employee benefits" includes wages and salaries as well as pensions, life insurance, and other perquisites. The rules in IAS 19 explains the accounting for longer term ...
International Accounting Standard 1: Presentation of Financial Statements or IAS 1 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). [ 1] It lays out the guidelines for the presentation of financial statements [ 2] and sets out minimum requirements of their content; it is applicable ...
t. e. English as a lingua franca ( ELF) is the use of the English language "as a global means of inter-community communication" [ 1][ 2] and can be understood as "any use of English among speakers of different first languages for whom English is the communicative medium of choice and often the only option". [ 3][ 4] ELF is "defined functionally ...
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