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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 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 ...
2021 iv, vi (cultural) Kanchipuram was the capital of the Pallava dynasty from the 6th to the 9th century. It is a holy Hindu city which used to have hundreds of temples. The architecture marks the shift from rock-cut temples to free-standing structures. 11 temples are listed in the nomination. The Ekambareswarar Temple is pictured. [96]
Added the words "or co-operative societies" after the word "or unions" in Article 19(l)(c) and insertion of article 43B i.e., Promotion of Co-operative Societies and added Part-IXB i.e., The Co-operative Societies. In July 2021 Supreme Court Struck Part of the amendment as it was not ratified by the states. [106]
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.
August 10, 2024 at 9:15 AM Campari tomatoes are uniquely sweet, juicy, and delicious. Use the practically perfect tomatoes to complement sandwiches, top fresh-tasting pizzas, and finish off all ...
Asset retirement obligation. An Asset Retirement Obligation (ARO) is a legal obligation associated with the retirement of a tangible long-lived asset in which the timing or method of settlement may be conditional on a future event, the occurrence of which may not be within the control of the entity burdened by the obligation.