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Financial Reporting in Hyperinflationary Economies 1989 January 1, 1990: IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions 1990 January 1, 1991: January 1, 2007: IFRS 7: IAS 31: Financial Reporting of Interests in Joint Ventures (1990) Interests in Joint Ventures (2003) 1990 January 1, 1992: January 1, 2013
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
European Union: The Audit Directive of 17 May 2006 enforces the use of the International Standards on Auditing for all Statutory audits to be performed in the European Union.
Prospective financial information, with conforming changes as of November 1, 2012: 42-17: 2017: Prospective financial information, with conforming changes as of April 1, 2017: 43-01: 2011: Reporting on controls at a service organization, relevant to security, availability, processing integrity, confidentiality, or privacy (SOC2), May 1, 2011: ...
Category: International Financial Reporting Standards. 10 languages. ... This page was last edited on 26 November 2023, at 13:32 (UTC).
SSAE 18 section 320, titled "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting", defines two types of report formats, type 1 and type 2, that vary in their content, which further differentiates the level of service to be performed in an attestation engagement ...