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 ...
The amendments contained in this appendix when this Standard was revised in 2003 have been incorporated into the relevant pronouncements published in this volume. International Accounting Standard 2 ...
There are two main frameworks that are used internationally: International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). IFRS is more common and ...
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 ...
This series supports teachers and students of Cambridge International AS & A Level Accounting (9706). It includes a coursebook with digital access, as well as a workbook and digital teacher’s resource ...