SIC-31, or Interpretation 31 under the International Financial Reporting Standards (IFRS), provides guidance on how to account for revenue from barter transactions involving advertising services. […]
SIC-25, “Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders,” is a guidance issued by the International Accounting Standards Committee […]
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IFRIC 6 is an International Financial Reporting Interpretations Committee (IFRIC) interpretation that provides guidance on the accounting treatment for liabilities arising from participating in a […]
IAS 31, or International Accounting Standard 31, “Interests in Joint Ventures,” is an accounting standard issued by the International Accounting Standards Board (IASB) that provides […]
IAS 27 provides guidance on the preparation and presentation of separate financial statements for an entity that does not have subsidiaries. Here are some key […]
IAS 24 requires entities to disclose information about their relationships with related parties, which are individuals or entities that have the ability to influence the […]
IAS 19 is an accounting standard issued by the International Accounting Standards Board (IASB) that sets out the requirements for accounting and reporting of employee […]
International Accounting Standard 1 (IAS 1) provides guidelines for the presentation of financial statements. The objective of IAS 1 is to ensure that financial statements […]
IAS 13, or International Accounting Standard 13, provides guidelines for the presentation of current assets and current liabilities in the financial statements of an entity. […]
