Pagină de pornire > Blossary: International Accounting Standards
International accounting standards are the previous set of standards that regulated how specific transactions should be noted in financial statements. International accounting standards are generally abbreviated as "IAS" and were first established by the Board of the International Accounting Standards Committee (IASC)

Categorie: Business

30 Terms

Created by: rufaro9102

Number of Blossarys: 41

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Related Party Disclosures requires disclosures about transactions and outstanding balances with an entity's related parties. The standard defines various classes of entities and people as related ...

Domain: Accounting; Industrie/Domeniu: General accounting

Borrowing Costs requires that borrowing costs directly attributable to the acquisition, construction or production of a 'qualifying asset' (one that necessarily takes a substantial period of ...

Domain: Accounting; Industrie/Domeniu: General accounting

The Effects of Changes in Foreign Exchange Rates outlines how to account for foreign currency transactions and operations in financial statements, and also how to translate financial statements into ...

Domain: Accounting; Industrie/Domeniu: General accounting

Accounting for Government Grants and Disclosure of Government Assistance outlines how to account for government grants and other assistance. Government grants are recognised in profit or loss on a ...

Domain: Accounting; Industrie/Domeniu: General accounting

Employee Benefits outlines the accounting requirements for employee benefits, including short-term benefits (e.g. wages and salaries, annual leave), post-employment benefits such as retirement ...

Domain: Accounting; Industrie/Domeniu: General accounting

Revenue outlines the accounting requirements for when to recognise revenue from the sale of goods, rendering of services, and for interest, royalties and dividends. Revenue is measured at the fair ...

Domain: Accounting; Industrie/Domeniu: General accounting

Leases prescribes the accounting policies and disclosures applicable to leases, both for lessees and lessors. Leases are required to be classified as either finance leases (which transfer ...

Domain: Accounting; Industrie/Domeniu: General accounting

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