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IAS 37 was originally issued by the International Accounting Standards Committee in 1998, superseding IAS 10: Contingencies and Events Occurring after the Balance Sheet Date, and was adopted by the IASB in 2001. [1] It was seen as an "important development" in accounting as it regulated the use of provisions, minimising their abuse such as in ...
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 ...
This removed Paragraph 175 from the effective body of the law, because at the same time the East Berlin Court of Appeal (Kammergericht) decided that all punishments deriving from the old form of Paragraph 175 should be suspended due to the insignificance of the acts to which it had been applied. On this basis, homosexual acts between consenting ...
t. e. Nepal Financial Reporting Standards (NFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable within Nepal. The rules are to be followed by accountants to maintain books of accounts which are comparable, understandable, reliable and relevant to users internal or external.
IAS 17 Accounting for Leases (1982) required the capitalization of finance leases, a practice that was as yet unusual or unknown outside the United States. [9] In 1987, the IASC adopted a new strategy of strengthening its standards to make them a suitable basis for financial reporting by companies seeking cross-border stock market listings. [10]
The Order of precedence of Nepal is the protocol list (hierarchy) in which the functionaries and officials are listed according to their rank and office in the Government of Nepal. As the country embraces federalism, the government finalized a new order of precedence in April 2019. [1] The earlier order of precedence was revised by adjusting ...
Nepal – There is general consensus among policy makers, accounting professionals, and international organizations on the need for Nepal to adopt the cash basis IPSAS. Nepal has been developing Nepal public sector accounting standards by referring to the cash basis IPSAS in a close collaboration between the professional accountants and ...
Constitution of Nepal 2015 (Nepali: नेपालको संविधान २०७२) is the present governing Constitution of Nepal. Nepal is governed according to the Constitution which came into effect on 20 September 2015, replacing the Interim Constitution of 2007. [ 1 ][ 2 ] The constitution of Nepal is divided into 35 parts, 308 ...