financial accounts standards board
1International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …
2International Financial Reporting Standards — International Financial Reporting Standard (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January… …
3Financial accountancy — (or financial accounting) is the field of accountancy concerned with the preparation of financial statements for decision makers, such as stockholders, suppliers, banks, employees, government agencies, owners, and other stakeholders. The… …
4Accounting Standards Board — ASB The recognized body for setting accounting standards in the UK. It was established in 1990 to replace the Accounting Standards Committee (ASC) following the recommendations contained in the Dearing Report. Under the Companies Act (1985),… …
5Accounting Standards Board — ASB The recognized body for setting accounting standards in the UK. It was established in 1990 to replace the Accounting Standards Committee (ASC) following the recommendations contained in the Dearing Report Under the Companies Act (1985),… …
6Financial statements — (or financial reports) are formal records of a business financial activities. In British English, including United Kingdom company law, financial statements are often referred to as accounts, although the term financial statements is also used,… …
7Financial audit — A financial audit, or more accurately, an audit of financial statements, is the examination by an independent third party of the financial statements of a company or any other legal entity (including governments), resulting in the publication of… …
8Comprehensive annual financial report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
9objectives of financial statements — The purposes for which the financial statements in the annual accounts and report have been made. It is essential to identify these purposes to determine (a) what information should be provided and (b) how it should be presented. The current… …
10Board on Science, Technology, and Economic Policy — The United States National Academy of Sciences Board on Science, Technology, and Economic Policy (STEP) is a board of the United States National Academy of Sciences. The mandate of the Board is to integrate understanding of scientific,… …
