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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 ...
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 ...
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 ...
The Central Board of Secondary Education ( CBSE) is a national level board of education in India for public and private schools, controlled and managed by the Government of India. Established in 1929 by a resolution of the government, the Board was an experiment towards inter-state integration and cooperation in the sphere of secondary ...
The Institute for Advanced Study (IAS) is an independent center for theoretical research and intellectual inquiry located in Princeton, New Jersey.It has served as the academic home of internationally preeminent scholars, including Albert Einstein, J. Robert Oppenheimer, Hermann Weyl, John von Neumann, and Kurt Gödel, many of whom had emigrated from Europe to the United States.
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.