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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 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 ...
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)
Insert schedule 10. [42] 1 March 1975 Terms and Conditions for the Incorporation of Sikkim into the Union of India. 36th: Amend articles 80 and 81. Insert article 371F. Remove article 2A. Amend schedules 1 and 4. Remove schedule 10. [43] 26 April 1975 Formation of Sikkim as a State within the Indian Union. 37th: Amend articles 239A and 240. [44 ...
An alumnus of St Stephen's College, Delhi is called a Stephanian. Alumni of the college include distinguished economists, CEOs of Fortune 500 companies, scientists, mathematicians, historians, writers, bureaucrats, journalists, lawyers, politicians including several Members of Parliament (MP) in India, as well as the Heads of State of four countries, and sportspersons including a number of ...
Shri Vumlunmang Vualnam, IAS; ... 2021 2 years, 37 days: Modi II: 32 Jyotiraditya Scindia (born 1971) ... 2021 10 June 2024 3 years, 43 days:
(2) No boy under the age of fifteen years shall be charged with committing or being a party to an offence against paragraph (b) or paragraph (c) of subsection (1) of this section, unless the other male was under the age of twenty-one years. (3) It is not defence to a charge under this section that the other party consented. Section 155. Sodomy
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