Home > Blossary: International Accounting Standards
International accounting standards are the previous set of standards that regulated how specific transactions should be noted in financial statements. International accounting standards are generally abbreviated as "IAS" and were first established by the Board of the International Accounting Standards Committee (IASC)

Category: Business

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Created by: rufaro9102

Number of Blossarys: 41

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The international standards on auditing focus on the fact that more consistency, comparability and transparency is necessary in order to keep up with increasing cross-border capital movements. The ...

Domain: Business administration; Category: Business management

Landbrug opstiller regnskab for landbrugsaktiviteter-omdannelsen af biologiske aktiver (levende planter og dyr) til landbruget producerer (høstede produkt af objektet ' s biologiske aktiver). ...

Domain: Accounting; Category: General accounting

Agriculture sets out the accounting for agricultural activity – the transformation of biological assets (living plants and animals) into agricultural produce (harvested product of the entity's ...

Domain: Accounting; Category: General accounting

Investment Property applies to the accounting for property (land and/or buildings) held to earn rentals or for capital appreciation (or both). Investment properties are initially measured at cost ...

Domain: Accounting; Category: General accounting

Financial Instruments: Recognition and Measurement outlines the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell ...

Domain: Accounting; Category: General accounting

Impairment of Assets seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal and value in use). With ...

Domain: Accounting; Category: General accounting

Interim Financial Reporting applies when an entity prepares an interim financial report, without mandating when an entity should prepare such a report. Permitting less information to be reported than ...

Domain: Accounting; Category: General accounting

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