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  2. IAS 19 - Wikipedia

    en.wikipedia.org/wiki/IAS_19

    v. t. e. IAS 19 or International Accounting Standard Nineteen rule concerning employee benefits under the IFRS rules set by the International Accounting Standards Board. In this case, "employee benefits" includes wages and salaries as well as pensions, life insurance, and other perquisites. The rules in IAS 19 explains the accounting for longer ...

  3. International Financial Reporting Standards - Wikipedia

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

    e. 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 ...

  4. List of International Financial Reporting Standards - Wikipedia

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

    IAS 11: Accounting for Construction Contracts (1979) Construction Contracts (1993) 1979 January 1, 1980: 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 ...

  5. International Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    The International Accounting Standards Board (IASB) is the independent accounting standard -setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (IFRS) and for promoting ...

  6. IAS 11 - Wikipedia

    en.wikipedia.org/wiki/IAS_11

    IAS 11. The IAS 11 standard of International Accounting Standards set out requirements for the accounting treatment of the revenue and costs associated with long-term construction contracts. By their nature, construction activities and contracts are long-term projects, often beginning and ending in different accounting periods.

  7. Historical cost - Wikipedia

    en.wikipedia.org/wiki/Historical_cost

    The historical cost of an asset at the time it is acquired or created is the value of the costs incurred in acquiring or creating the asset, comprising the consideration paid to acquire or create the asset plus transaction costs. [1] Historical cost accounting involves reporting assets and liabilities at their historical costs, which are not ...

  8. Central Public Works Department - Wikipedia

    en.wikipedia.org/wiki/Central_Public_Works...

    The Central Public Works Department (CPWD, Hindi: केंद्रीय लोक निर्माण विभाग) is a department under the Ministry of Housing and Urban Affairs of India and is in charge of public sector works. It serves as the builder, developer and manager of Central government properties. With time, its area of ...

  9. International Accounting Standards Committee - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    The International Accounting Standards Committee (IASC) was founded in June 1973 in London at the initiative of Sir Henry Benson, former president of the Institute of Chartered Accountants in England and Wales. The IASC was created by national accountancy bodies from a number of countries with a view to harmonizing the international diversity ...

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