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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. Mark-to-market accounting - Wikipedia

   en.wikipedia.org/wiki/Mark-to-market_accounting

   IFRS 13, Fair Value Measurement, was adopted by the International Accounting Standards Board on May 12, 2011. [17] IFRS 13 provides guidance for how to perform fair value measurement under International Financial Reporting Standards and took effect on January 1, 2013. [17] It does not provide guidance as to when fair value should be used. [18]

4. Loan receivable - Wikipedia

   en.wikipedia.org/wiki/Loan_receivable

   According to IFRS 9, if a financial asset is held with the intention of collecting contractual cash flows on specified dates, and those cash flows are solely payments of principal and interest, then the asset should be measured at amortized cost. Accordingly, a loan receivable is measured at amortized cost using the effective interest method.

5. International Financial Reporting Standards - Wikipedia

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

   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 ...

6. IFRS 13 - Wikipedia

   en.wikipedia.org/?title=IFRS_13&redirect=no

   International Financial Reporting Standards This page was last edited on 12 October 2020, at 15:18 (UTC) . Text is available under the Creative Commons Attribution-ShareAlike 4.0 License ; additional terms may apply.

7. Convergence of accounting standards - Wikipedia

   en.wikipedia.org/wiki/Convergence_of_accounting...

   Some short-term projects and the corresponding actions taken are listed below. Segment reporting: a new standard, IFRS 8 Segment Reporting, was issued in 2006. Fair value option: US GAAP was amended to include the fair value option in 2007. Joint ventures: IFRS 11 Joint Arrangements was issued in 2011.