Home > 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)

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Created by: rufaro9102

Number of Blossarys: 41

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Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding ...

Domain: Accounting; Category: General accounting

Inventories contains the requirements on how to account for most types of inventory.The standard requires inventories to be measured at the lower of cost and net realisable value (NRV) and outlines ...

Domain: Accounting; Category: General accounting

Statement of Cash Flows requires an entity to present a statement of cash flows as an integral part of its primary financial statements. Cash flows are classified and presented into operating ...

Domain: Accounting; Category: General accounting

Accounting Policies, Changes in Accounting Estimates and Errors is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior ...

Domain: Accounting; Category: General accounting

Events After The Reporting Period contains requirements for when events after the end of the reporting period should be adjusted in the financial statements. Adjusting events are those providing ...

Domain: Accounting; Category: General accounting

Construction Contracts provides requirements on the allocation of contract revenue and contract costs to accounting periods in which construction work is performed. Contract revenues and expenses are ...

Domain: Accounting; Category: General accounting

Income Taxes implements a so-called 'comprehensive balance sheet method' of accounting for income taxes which recognises both the current tax consequences of transactions and events and the ...

Domain: Accounting; Category: General accounting

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