The Interpretations Committee noted that the scope of IAS 10 is the accounting for, and disclosure of, events after the reporting period and that the objective of this Standard is to prescribe: the ...
In the absence of a Standard that specifically applies to a transaction, an entity applies paragraphs 10 and 11 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors in developing ...
By using International Financial Reporting Standards (IFRS) in their accounting, businesses make it easier for international investors to evaluate their viability. “If you’re trying to attract global ...
For College of Business students, accounting standards are one such example. The following resource offers guidance on how to cite these standards in your writing based on Lee’s (2017) APA Style Blog ...
The Financial Accounting Standards Board released a post-implementation review of its rev rec standard a decade after its ...
The forthcoming amendments to FRS 102 represent one of the most significant changes to lease accounting in years. Effective ...
Nacada CEO credited the milestone to the Authority’s unwavering adherence to government policies and guidelines on resource ...
The Public Company Accounting Oversight Board today settled a disciplinary order sanctioning Weinstein International CPA and ...