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  2. 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 ...

  3. Historical cost - Wikipedia

    en.wikipedia.org/wiki/Historical_cost

    For example, a company acquires an asset in year 1 for $100; the asset is still held at the end of year 1, when its market value is $120; the company sells the asset in year 2 for $115; At the end year 1 the asset is recorded in the balance sheet at cost of $100. No account is taken of the increase in value from $100 to $120 in year 1.

  4. List of International Financial Reporting Standards - Wikipedia

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

    IAS 8: SIC 19 Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 2000 January 1, 2001: January 1, 2005: IAS 21: SIC 20 Equity Accounting Method - Recognition of Losses 1999 July 15, 2000: January 1, 2005: IAS 28: SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets 1999 July 15, 2000 ...

  5. International Financial Reporting Standards - Wikipedia

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

    An example is the recognition of internally generated brands, mastheads, publishing titles, customer lists and items similar in substance, for which recognition is prohibited by IAS 38. [21] In addition research and development expenses can only be recognised as an intangible asset if they cross the threshold of being classified as 'development ...

  6. Stem cell therapy to correct heart failure in children could ...

    www.aol.com/stem-cell-therapy-correct-heart...

    Doctors and specialists at the Murdoch Children's Research Institute in Melbourne, Australia, are studying and reprogramming the potential of the blood to treat heart failure in children.

  7. The Creative Way the Pufferfish Attracts a Mate - AOL

    www.aol.com/creative-way-pufferfish-attracts...

    How the Male Pufferfish Attracts a Mate. In the world of animals, it can be hard to be a male looking for a mate. Some animals, such as lions, need beautiful, full manes to attract females.Others ...

  8. Modern methods of construction - Wikipedia

    en.wikipedia.org/wiki/Modern_methods_of_construction

    Modern methods of construction (MMC) is a term used mainly in the UK construction industry to refer to "smart construction" processes designed to improve upon traditional design and construction approaches by focusing on (among other things) component and process standardisation, design for manufacture and assembly (), prefabrication, preassembly, off-site manufacture (including modular ...

  9. Kris Jenner Gets Festive with Throwback Photos Showing Her ...

    www.aol.com/kris-jenner-gets-festive-throwback...

    Kris Jenner is getting in the Christmas spirit with some sexy snaps.. On Dec. 24, the famous momager, 69, shared a series of throwback pictures revealing her chic holiday style throughout the ...