Technical Summary – IAS 36 Impairment of Assets
Source: http://www.ifrs.org The objective of this Standard is to prescribe the procedures that an...
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Source: http://www.ifrs.org The objective of this Standard is to prescribe the procedures that an...
Read MoreSource: http://www.ifrs.org The objective of this Standard is to prescribe the minimum content of...
Read MoreSource: http://www.ifrs.org The objective of this Standard is to establish principles for...
Read MoreSource: http://www.ifrs.org This Standard shall be applied in accounting for interests in joint...
Read MoreSource: http://www.ifrs.org This Standard shall be applied to the financial statements, including...
Read MoreSource: http://www.ifrs.org This Standard shall be applied in accounting for investments in...
Read MoreSource: http://www.ifrs.org The objective of IAS 27 is to enhance the relevance, reliability and...
Read MoreSource: http://www.ifrs.org This Standard shall be applied in the financial statements of...
Read MoreSource: http://www.ifrs.org The objective of this Standard is to ensure that an entity’s financial...
Read MoreSource: iasb.org Core principle Borrowing costs that are directly attributable to the acquisition,...
Read MoreAn entity may carry on foreign activities in two ways. It may have transactions in foreign...
Read MoreSource: iasb.org This Standard shall be applied in accounting for, and in the disclosure of,...
Read MoreSource: iasb.org Employee benefits are all forms of consideration given by an entity in exchange...
Read MoreThe primary issue in accounting for revenue is determining when to recognise revenue. Revenue is...
Read MoreSource: iasb.org The objective of this Standard is to prescribe, for lessees and lessors, the...
Read MoreSource: iasb.org The objective of this Standard is to prescribe the accounting treatment for...
Read MoreSource: iasb.org The objective of this Standard is to prescribe the accounting treatment for...
Read MoreSource: iasb.org The objective of this Standard is to prescribe the accounting treatment of...
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