International Financial Reporting Standards: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Make 'exchange' without capital letter.) |
imported>Doug Williamson (Remove link to the former IAS 31 and add list of withdrawn IAS.) |
||
| Line 4: | Line 4: | ||
The system operates via individual international financial reporting standards (also known as International Accounting Standards or IAS) issued by the International Accounting Standards Board (IASB). | The system operates via individual international financial reporting standards (also known as International Accounting Standards or IAS) issued by the International Accounting Standards Board (IASB). | ||
''The following International Accounting Standards have been withdrawn or superseded: | |||
IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 13, IAS 14, IAS 15, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35.'' | |||
| Line 28: | Line 32: | ||
* [[IAS 28]] | * [[IAS 28]] | ||
* [[IAS 29]] | * [[IAS 29]] | ||
* [[IAS 32]] | * [[IAS 32]] | ||
* [[IAS 33]] | * [[IAS 33]] | ||
Revision as of 15:32, 18 January 2015
(IFRS).
The internationally recognised system of financial reporting required for all companies quoted on an EU stock exchange from 2005.
The system operates via individual international financial reporting standards (also known as International Accounting Standards or IAS) issued by the International Accounting Standards Board (IASB).
The following International Accounting Standards have been withdrawn or superseded:
IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 13, IAS 14, IAS 15, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35.
