international standards of accounting and reporting
51International Accounting Standards Committee Foundation — Organigramm der IASC Foundation Die International Accounting Standards Committee Foundation (IASCF) ist eine gemeinnützige Stiftung. Ihre Zielsetzung ist es, hochwertige globale Rechnungslegungsstandards zu entwickeln, die Nutzung und Anwendung… …
52International Financial Reporting Standard — IFRS Any of the accounting standards issued by the International Accounting Standards Board (IASB) since its institution in 2001. For financial years starting on or after 1 January 2005 listed companies in the EU are required to follow IFRSs in… …
53International Accounting Standards Committee — IASC The predecessor of the *International Accounting Standards Board (IASB). Established in 1973, the IASC’s founder members were representatives of the accounting professions of Australia, Canada, France, Germany, Japan, Mexico, the Netherlands …
54Accounting Standards Committee - ASC — A former organization under the Consultative Committee of Accountancy Bodies (CCAB) in the United Kingdom. The Accounting Standards Committee (ASC) duties included developing standards for financial reporting and accounting, recording these… …
55Accounting Theory — Assumptions, methodologies and frameworks used in the study and application of financial principles. The study of accounting theory involves a review of both the historical foundations of accounting practices, as well as the way in which… …
56International Accounting Standards - IAS — An older set of standards stating how particular types of transactions and other events should be reflected in financial statements. In the past, international accounting standards (IAS) were issued by the Board of the International Accounting… …
57Accounting methods — Cash basisCash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash basis accounting,… …
58International Valuation Standards Committee — The IVSC The International Valuation Standards Committee, is a Non governmental Organisation (NGO) member of the UN, with membership that encompasses all the major national valuation standard setters and professional associations from 41… …
59International Financial Reporting Standards - IFRS — A set of international accounting standards stating how particular types of transactions and other events should be reported in financial statements. IFRS are issued by the International Accounting Standards Board. IFRS are sometimes confused… …
60International Financial Reporting Standard — IFRS Any of the accounting standards issued by the International Accounting Standards Board (IASB) since its institution in 2001. For financial years starting on or after 1 January 2005 listed companies in the EU are required to follow IFRSs in… …
