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- IAS Plus — IFRS, global financial reporting and accounting resources
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 Board (IASB), and broader international financial reporting developments
- International Accounting 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 Standards Board (IASB), and broader international financial reporting developments
- 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 Standards Board (IASB), and broader international financial reporting developments
- 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 Standards Board (IASB), and broader international financial reporting developments
- 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 Disclosure in Financial Statements’ will replace IAS 1 while carrying forward many of the requirements in IAS 1 Some of the requirements in IAS 1 are moved to IAS 8 and IFRS 7
- 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 errors
- IAS 16 — Property, Plant and Equipment - 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 Standards Board (IASB), and broader international financial reporting developments
- 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
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