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  2. IAS 16 - Wikipedia

    en.wikipedia.org/wiki/IAS_16

    International Accounting Standard 16 Property, Plant and Equipment or IAS 16 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). It concerns accounting for property, plant and equipment (known more generally as fixed assets), including recognition, determination of their carrying ...

  3. Historical cost - Wikipedia

    en.wikipedia.org/wiki/Historical_cost

    Variable real value non-monetary items, e.g. property, plant, equipment, listed and unlisted shares, inventory, etc. are valued in terms of IFRS and updated daily. The IASB requires entities to implement IAS 29 which is a Capital Maintenance in Units of Constant Purchasing Power model during hyperinflation.

  4. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    IASB staff have responded to these observations and concluded that there were no insurmountable obstacles for the adoption of IFRS by the United States. [41] In 2013 IASB member Philippe Danjou listed ten common criticisms of IFRS. He sought to counter these, describing them as misconceptions [42] IFRS practise a generalized "fair value"

  5. International Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    In 2021, The IFRS Foundation introduced a new semantic twist as it decided to establish the International Sustainability Standards Board (ISSB) as a sister standard-setter to the IASB. Under the new terminology, IFRS consist of the combination of accounting standards issued by the IASB and of sustainability-related standards issued by the ISSB.

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    The scope of the overall IASB-FASB convergence project has evolved over time. The IASB and FASB issued converged standards for accounting topics including Business combinations (2008), Consolidation (2011), Fair value measurement (2011), and Revenue recognition (2014). Other convergence projects have been discontinued.

  7. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations [4] N/A N/A N/A IAS 16: SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease 2000 January 1, 2002: January 1, 2019: IFRS 16: SIC 28 Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments 2001 ...

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