Jul 1, 1998 · A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International …

A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting …

A project resulting from the post-implementation review of IFRS 3 'Business Combinations' aimed at investigating possible improvements to IFRS 3 and IAS 36 'Impairment of Assets'.

From 2027, IFRS 18 ‘Presentation and Disclosure in Financial Statements’ will replace IAS 1 while carrying forward many of the requirements in IAS 1. Some of the requirements in IAS 1 are moved to …

IAS 38 prescribes the accounting treatment for recognising, measuring and disclosing intangible assets that are not addressed in another IFRS Accounting Standard.

IAS 16 — Property, Plant and Equipment Table of contents Summary History of IAS 16 Related Interpretations Amendments under consideration by the IASB

IAS 8 prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in estimates and correction of …

IAS 37 sets out recognition criteria and measurement bases for provisions, contingent liabilities, contingent assets and the related disclosure requirements.

IAS 12 — Income Taxes Table of contents Summary History of IAS 12 Related Interpretations Amendments under consideration by the IASB

This project deals with targeted improvements of IAS 37 'Provisions, Contingent Liabilities and Contingent Assets' that address problems with particular aspects of the standard identified by …