Showing posts with label Financial Statement Presentation. Show all posts
Showing posts with label Financial Statement Presentation. Show all posts
Thursday, February 12, 2015

The proposed amendments to IAS 1, replacing the word ‘Discretion’ with ‘Right’

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The International Accounting Standards Board (IASB) has published on 10 February 2015 the Exposure Draft of proposed amendments to IAS 1 Pre...
Wednesday, February 11, 2015

Classifying Liability as CURRENT or NON-CURRENT

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IAS 1 Presentation of Financial Statements states that an entity shall present current and non-current LIABILITIES as separate classificat...
Tuesday, April 1, 2014

IASB published ED/2014/1 Disclosure Initiative (Proposed Amendments to IAS 1)

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On 25 March 2014, the IASB has published for public comment an Exposure Draft outlining proposed amendments to IAS 1 regarding Presentation ...
Thursday, August 12, 2010

Changes to the Presentation of Other Comprehensive Income

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At present, entities have an option in IAS 1 Presentation of Financial Statements to present either a statement of comprehensive income or t...
Friday, May 28, 2010

The proposal of the changes to the presentation of items of Other Comprehensive Income

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This is an IFRS email alert which just dropped into my inbox today, May 27, 2010. It’s about the proposal of the changes to the presentation...
Saturday, March 13, 2010

Exposure draft of Conceptual Framework for Financial Reporting

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This was an email alert from eIFRS on March 11, 2010 : The International Accounting Standards Board (IASB) and US Financial Accounting ...
Monday, September 28, 2009

Financial Statement Presentation, the Latest Update from IASB

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The International Accounting Standards Board met in London on 14-18 September 2009, when it discussed : (1) Financial Crisis , (a) De-reco...
Monday, March 9, 2009

Several Guidelines for the First-time Adoption of IFRS

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IFRS 1 regarding on First-time Adoption of International Financial Reporting Standards. Per IFRS 1, an entity must apply the standard in i...
Sunday, February 15, 2009

Comparative Information of financial statements based on IAS 1

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Except when IFRSs permit or require otherwise, an entity shall disclose comparative information in respect of the previous period for all am...
1 comment:
Tuesday, February 3, 2009

How to record the changes in accounting estimates ?

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IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors par. 32 - 40 rules the treatment of changes in accounting estimates. ...
2 comments:
Thursday, October 30, 2008

A Complete set of Financial Statements (as agree with IAS 1)

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This Standard (IAS 1 Presentation of Financial Statements ) prescribes the basis for presentation of general purpose financial statements to...
1 comment:
Wednesday, September 24, 2008

Fair Presentation and Compliance with IFRS, how IAS 1 rules it ?

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IAS 1 Presentation of Financial Statements paragraphs 15-24 rules the fair presentation and compliance with IFRS of financial statement pre...
Wednesday, August 27, 2008

IAS 1 Presentation of Financial Statements, the Preliminary

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IAS 1 Presentation of Financial Statements was issued by the International Accounting Standards Committee in September 1997. It replaced IA...