IAS Plus — IFRS, global financial reporting and accounting resources
Mar 26, 2026 · 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
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
IAS 1 sets out the overall framework for presenting general purpose financial statements, including guidelines for their structure and the minimum content. From 2027, IFRS 18 ‘Presentation and …
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 …
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 …
IAS 38 — Intangible Assets
IAS 38 prescribes the accounting treatment for recognising, measuring and disclosing intangible assets that are not addressed in another IFRS Accounting Standard.
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.
IAS 8 — Accounting Policies, Changes in Accounting ... - IAS Plus
IAS 8 prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in estimates and correction of …
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 …
IAS 2 — Inventories
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting …