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IAS 39: Financial Instruments: Recognition and Measurement was an international accounting standard which outlined the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
IAS 5: Information to Be Disclosed in Financial Statements 1976 January 1, 1977: July 1, 1998: IAS 1: IAS 6: Accounting Responses to Changing Prices 1977 January 1, 1978: January 1, 1983: IAS 15 IAS 7: Statement of Changes in Financial Position (1977) Cash Flow Statements (1992) Statement of Cash Flows (2007) 1977 January 1, 1979: IAS 8
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.
IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]
Filings Under Federal Securities Statutes full-text: April 1981 38: Letters for Underwriters full-text: April 1981 39: Audit Sampling full-text: June 1981 40: Supplementary Mineral Reserve Information full-text: February 1982 41: Working Papers full-text: April 1982 42: Reporting on Condensed Financial Statements and Selected Financial Data ...
Download as PDF; Printable version; ... IAS 39 summary as provided by Deloitte's IAS Plus website ... Text is available under the Creative Commons Attribution ...
IAS 17 Accounting for Leases (1982) required the capitalization of finance leases, a practice that was as yet unusual or unknown outside the United States. [ 9 ] In 1987, the IASC adopted a new strategy of strengthening its standards to make them a suitable basis for financial reporting by companies seeking cross-border stock market listings ...
Download as PDF; Printable version; ... (under IAS 39, paragraph 58), or if the asset is sold or otherwise disposed of. If the asset is impaired, sold or otherwise ...