Accueil > 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)

Catégorie : Business

30 Terms

Created by: rufaro9102

Number of Blossarys: 41

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Earnings Per Share sets out how to calculate both basic earnings per share (EPS) and diluted EPS. The calculation of Basic EPS is based on the weighted average number of ordinary shares outstanding ...

Domain: Accounting; Catégorie: General accounting

Financial Instruments: Presentation outlines the accounting requirements for the presentation of financial instruments, particularly as to the classification of such instruments into financial ...

Domain: Accounting; Catégorie: General accounting

Interests in Joint Ventures sets out the accounting for an entity's interests in various forms of joint ventures: jointly controlled operations, jointly controlled assets, and jointly controlled ...

Domain: Accounting; Catégorie: General accounting

Financial Reporting in Hyperinflationary Economies applies where an entity's functional currency is that of a hyperinflationary economy. The standard does not prescribe when hyperinflation arises ...

Domain: Accounting; Catégorie: General accounting

Investments in Associates outlines the accounting for investments in associates. An associate is an entity over which an investor has significant influence, being the power to participate in the ...

Domain: Accounting; Catégorie: General accounting

Consolidated and Separate Financial Statements outlines when an entity must consolidate another entity, how to account for a change in ownership interest, how to prepare separate financial ...

Domain: Accounting; Catégorie: General accounting

Accounting and Reporting by Retirement Benefit Plans outlines the requirements for the preparation of financial statements of retirement benefit plans. It outlines the financial statements required ...

Domain: Accounting; Catégorie: General accounting

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