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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)
In business, a related party transaction is a transaction which takes place between two parties who hold a pre-existing connection prior to the transaction. An example is how a dominant shareholder may benefit from making one of their companies trade with another at advantageous prices. [1] Related party transactions can be a reason for a Type ...
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 ...
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 Institute for Advanced Study (IAS) is an independent center for theoretical research and intellectual inquiry located in Princeton, New Jersey.It has served as the academic home of internationally preeminent scholars, including Albert Einstein, J. Robert Oppenheimer, Hermann Weyl, John von Neumann, and Kurt Gödel, many of whom had emigrated from Europe to the United States.
The Union Public Service Commission ( UPSC; ISO: Saṅgh Lok Sevā Āyog) is a constitutional body of India that conducts direct recruitment of officers to the All India Services and the Central Civil Services (Group A and B) through examinations and appoints officers in various Services under the Government of India. [1]
The All India Services ( AIS) comprises three Civil Services of India common to the centre and state governments, which includes the Indian Administrative Service (IAS), the Indian Police Service (IPS), and the Indian Forest Service (IFS). [1] [2] [3] Civil servants recruited through All India Services by the central government are assigned to ...