When.com Web Search

  1. Ads

    related to: balance sheets prepared under ifrs

Search results

  1. Results From The WOW.Com Content Network
  2. IFRS 10, 11 and 12 - Wikipedia

    en.wikipedia.org/wiki/IFRS_10,_11_and_12

    [1] [2] During the crisis, accounting rules were criticized for permitting certain risky arrangements to be excluded from company balance sheets. [1] IFRS 10 revised the definition of having "control" of another entity, and thus requiring that entity to be consolidated onto the controlling entity's balance sheet. [1]

  3. List of International Financial Reporting Standards - Wikipedia

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

    IFRS 1: First-time Adoption of International Financial Reporting Standards 2003 January 1, 2004: IFRS 2: Share-based Payment: 2004 January 1, 2005: IFRS 3: Business Combinations: 2004 April 1, 2004: IFRS 4: Insurance Contracts: 2004 January 1, 2005: January 1, 2023 IFRS 17: IFRS 5: Non-current Assets Held for Sale and Discontinued Operations ...

  4. International Financial Reporting Standards - Wikipedia

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

    Prepared by the United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). Wiley Guide to Fair Value Under IFRS , John Wiley & Sons. Perramon, J., & Amat, O. (2006). IFRS introduction and its effect on listed companies in Spain. Economics Working Papers 975, Department of Economics ...

  5. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  6. IFRS 1 - Wikipedia

    en.wikipedia.org/wiki/IFRS_1

    IFRS 1 aims to ensure that an entity's first financial statements after adopting IFRS, and interim statements for partial periods under IFRS, will: be transparent and comparable; provide a "suitable starting point" for the entity's accounting under IFRS; and; have benefits that exceed the cost of preparation. [1]

  7. Consolidated financial statement - Wikipedia

    en.wikipedia.org/wiki/Consolidated_financial...

    A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

  1. Ad

    related to: balance sheets prepared under ifrs