International Accounting Standards - IAS Plus
Jul 1, 1998 · A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International …
IAS 1 — Presentation of Financial Statements
From 2027, IFRS 18 ‘Presentation and Disclosure in Financial Statements’ will replace IAS 1 while carrying forward many of the requirements in IAS 1. Some of the requirements in IAS 1 are moved to …
IAS Plus — IFRS, global financial reporting and accounting resources
6 days ago · The IASB (International Accounting Standards Board) has published an exposure draft IASB/ED/2026/1 ‘Amendments to the Fair Value Option for Investments in Associates and Joint …
IAS
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting …
Standards - IAS Plus
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting …
New and revised pronouncements as at 31 March 2025 - IAS Plus
Mar 19, 2025 · IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors contains a general requirement that changes in accounting policies are retrospectively applied, but this does not …
IAS 16 — Property, Plant and Equipment - IAS Plus
IAS 16 — Property, Plant and Equipment Table of contents Summary History of IAS 16 Related Interpretations Amendments under consideration by the IASB
IAS Plus
Jan 28, 2026 · A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …
IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
IAS 37 sets out recognition criteria and measurement bases for provisions, contingent liabilities, contingent assets and the related disclosure requirements.
International Accounting Standards Board (IASB) - IAS Plus
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting …