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 - IAS Plus
Jul 1, 1998 · A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), …
IAS 1 — Presentation of Financial Statements
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 …
IAS Plus — IFRS, global financial reporting and accounting resources
Dec 28, 2025 · 2025 was another successful year for the IAS Plus family. We've devoted significant resources to bring you comprehensive coverage of all things IFRS and broader …
IFRS 10 — Consolidated Financial Statements - IAS Plus
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …
IAS 7 — Statement of Cash Flows
IAS 7 requires a statement of cash flows to present information about changes in cash and cash equivalents, classified as operating, investing and financing activities.
IAS 16 — Property, Plant and Equipment - IAS Plus
IAS 16 — Property, Plant and Equipment Table of contents Summary History of IAS 16 Related Interpretations Amendments under consideration by the IASB
New and revised pronouncements as at 31 December 2024 - IAS …
Dec 10, 2024 · For accounts approved after December 2024, please also refer to subsequent versions of this document for any new and revised IFRSs that have additionally been issued …
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.
IAS 2 — Inventories
IAS 2 — Inventories Table of contents Summary History of IAS 2 Related interpretations