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IFRS 16 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for leases. IFRS 16 was issued in January 2016 and is effective for most companies that report under IFRS since 1 January 2019. [ 1 ]
IAS 16 permits two accounting models for measurement of the asset in periods subsequent to its recognition, namely the cost model and the revaluation model. [ 7 ] Under the cost model , the carrying amount of the asset is measured at cost less accumulated depreciation and eventual impairment (similar to the inventory's Lower of cost or market ...
The Institute of Indonesia Chartered Accountants, formerly Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) is the national organisation of professional accountants in Indonesia.
On June 16, 1909, President William Howard Taft, in an address to the Sixty-first Congress, proposed a two percent federal income tax on corporations by way of an excise tax and a constitutional amendment to allow the previously enacted income tax.
Indonesian political system before and after the constitutional amendments. Subsequent amendments reduced the power of the then-supreme People's Consultative Assembly to perfect the separation of powers in the country.
On 26 June 2016, the State of Palestine became the 30th state party to ratify the amendments, [16] thus ensuring that the first condition would be fulfilled. On 14 December 2017, the Assembly of States Parties adopted a resolution fulfilling the second condition, activating the Court's jurisdiction over the crime of aggression as of 17 July 2018.