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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 ...
Statement of Changes in Financial Position (1977) Cash Flow Statements (1992) Statement of Cash Flows (2007) 1977. January 1, 1979. IAS 8. Unusual and Prior Period Items and Changes in Accounting Policies (1978) Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
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 ...
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 ...
IAS 2 is an international financial reporting standard produced and disseminated by the International Accounting Standards Board (IASB) to provide guidance on the valuation and classification of inventories. Overview. IAS 2 defines inventories as assets which are: held for sale in the ordinary course of business,
It's usually one of the first tests taken during a comprehensive eye exam to determine how sharp your vision is. If someone has 20/20 vision, it means they can see the same amount of detail from ...
www .upsconline .nic .in. The Civil Services Examination ( CSE) is a national competitive examination in India conducted by the Union Public Service Commission for recruitment to higher Civil Services of the Government of India, including the Indian Administrative Service, Indian Foreign Service, and Indian Police Service.
Kartikeyan Pandian (also known as V Karthikeyan Pandian, born 29 May, 1974), is a member of the Biju Janata Dal from the state of Odisha and a former IAS officer. In November 2023, Pandian was appointed as Chairman 5T (Transformational Initiatives) with the rank of a Cabinet Minister.