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  2. List of International Financial Reporting Standards - Wikipedia

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

    IFRS 15 IAS 12: Accounting for Taxes on Income (1979) Income Taxes (1996) 1979 January 1, 1981: IAS 13 Presentation of Current Assets and Current Liabilities 1979 January 1, 1981: July 1, 1998: IAS 1: IAS 14: Reporting Financial Information by Segment (1981) Segment reporting (1997) 1981 January 1, 1983: January 1, 2009: IFRS 8: IAS 15

  3. International Financial Reporting Standards - Wikipedia

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

    The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework. These were looked to by many national accounting standard-setters in developing national standards. [3]

  4. IAS 7 - Wikipedia

    en.wikipedia.org/wiki/IAS_7

    International Accounting Standard 7: Statement of Cash Flows or IAS 7 is an accounting standard that establishes standards for cash flow reporting used in International Financial Reporting Standards. A statement of cash flows for the periods, is an integral "Component of financial statements" as per IAS 1 — Presentation of Financial Statements .

  5. International Accounting Standards Board - Wikipedia

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

    The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). [ 1 ]

  6. IAS 8 - Wikipedia

    en.wikipedia.org/wiki/IAS_8

    International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors or IAS 8 is an international financial reporting standard (IFRS) adopted by the International Accounting Standards Board (IASB). It prescribes the criteria for selecting and changing accounting policies, accounting for changes in estimates and ...

  7. Category:International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/Category:International...

    Aggregate of articles pertaining to International Accounting Standards and International Financial Reporting Standards. Pages in category "International Financial Reporting Standards" The following 34 pages are in this category, out of 34 total.

  8. IAS 1 - Wikipedia

    en.wikipedia.org/wiki/IAS_1

    It lays out the guidelines for the presentation of financial statements [2] and sets out minimum requirements of their content; it is applicable to all general purpose financial statements that are based on International Financial Reporting Standards (IFRS). [1] IAS 1 was originally issued by the International Accounting Standards Committee in ...

  9. IAS 12 - Wikipedia

    en.wikipedia.org/wiki/IAS_12

    IAS 12: Income Taxes is part of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). IAS 12 sets the accounting treatment of all taxable profits and losses, both national and foreign.