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Disclosures in the Financial Statements of Banks and Similar Financial Institutions. Superseded by IFRS 7 effective 1 January 2007. 1990. IAS 31. Interests In Joint Ventures. Superseded by IFRS 11 and IFRS 12 effective 1 January 2013. 2003*. IAS 32. Financial Instruments: Presentation.
- Preface to International Financial Reporting Standards
The objective of the Preface to International Financial...
- IFRS S1
IFRS S1 sets out overall requirements with the objective to...
- IFRS S2
IFRS S2 sets out the requirements for identifying, measuring...
- SIC-28
Superseded by, and incorporated into, IFRS 3 Business...
- IFRS for SMES
The 'IFRS for Small and Medium-Sized Entities' ('IFRS for...
- Global
IFRS Foundation, IASB, ISSB. Use and adoption of IFRS....
- International Accounting Standards
Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1...
- Deutsch
IAS 1: Darstellung des Abschlusses – wird mit Wirkung zum...
- Preface to International Financial Reporting Standards
Hace 3 días · Deloitte's IAS Plus website provides comprehensive information about international financial reporting in general and the International Accounting Standards Board (IASB) activities in particular — a central knowledge repository on International Financial Reporting Standards (IFRS) and accounting and financial reporting developments ...
Hace 5 días · Published on: 23 Nov 2021. This IFRS in Focus outlines the proposals included in Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1), published by the International Accounting Standards Board (Board) in November 2021. Download.
Hace 1 día · A IFRS 18 é, portanto, uma norma genérica de evidenciação. Mas lida com assuntos como agregação e desagregação de itens, classificação dos mesmos, medidas de desempenho e outros aspectos. A questão da agregação e desagregação afeta as demonstrações de maneira direta. Suponha o exemplo da despesa operacional, dentro da ...
Hace 4 días · Read and comment on the Proposed Taxonomy Update. The IASB is inviting feedback on these proposals. The deadline for submitting comments is 3 September 2024. The IASB will analyse the feedback and make the necessary changes before finalising the IFRS Accounting Taxonomy Update for IFRS 18.
Hace 3 días · IFRS replaced International Accounting Standards (IAS) in 2000. U.S. Securities and Exchange Commission (SEC) Involvement: In November 2008, SEC proposed a "Roadmap" for globally accepted accounting standards. SEC expressed support for convergence between U.S. Generally Accepted Accounting Principles (GAAP) and IFRS in February 2010.
Hace 2 días · Convergence means that the U.S. Financial Accounting Standards Board (FASB) and the IASB would continue working together to develop high quality, compatible accounting standards over time. More convergence will make adoption easier and less costly and may even make adoption of IFRS unnecessary.
