Insolvency and IAS: Difference between pages

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imported>Doug Williamson
(Remove surplus link.)
 
(Update for IAS 17.)
 
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International Accounting Standard(s).


Inability to pay financial obligations as they fall due.


''Certain International Accounting Standards have been withdrawn or superseded, including:


2. ''UK law''.
''IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35, IAS 39.''
 
The inability of a company - on a balance of probabilities - to meet all of its existing, prospective and contingent liabilities, taking account of future costs and of future interest obligations.
 
In making this assessment, future income and future asset valuations are also taken into account.




== See also ==
== See also ==
* [[Balance sheet insolvent]]
* [[EFRAG]]
* [[Bankruptcy]]
* [[FAS]]
* [[Cash flow insolvent]]
* [[Financial statements]]
* [[Chapter 11]]
* [[Financial Reporting Standard]] (FRS)
* [[Company voluntary arrangement]]
* [[Generally accepted accounting principles]] (GAAP)
* [[Corporate Insolvency and Governance Act]]
* [[International Accounting Standards]] (IAS)
* [[Cost of financial distress]]  = insolvency costs
* [[International Financial Reporting Standards]]  (IFRS)
* [[Creditors]]
* [[Statement of financial accounting standard]]
* [[Individual Voluntary Arrangement]]
* [[Statement of Standard Accounting Practice]] (SSAP)
* [[Insolvency Act]]
* [[Insolvency practitioner]]
* [[Insolvency Service]]
* [[Liquidity]]
* [[London Approach]]
* [[Scheme of arrangement]]
* [[Solvency]]
* [[Solvency II]]
* [[Statement of affairs]]
* [[Voluntary liquidation]]


[[Category:Long_term_funding]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]
[[Category:Compliance_and_audit]]
[[Category:Manage_risks]]
[[Category:Treasury_operations_infrastructure]]

Latest revision as of 10:49, 5 October 2023

International Accounting Standard(s).


Certain International Accounting Standards have been withdrawn or superseded, including:

IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35, IAS 39.


See also