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gptkbp:instance_of
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gptkb:standard
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gptkbp:bfsLayer
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4
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gptkbp:bfsParent
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gptkb:IFRS
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gptkbp:aims_to
|
enhance comparability of financial statements
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gptkbp:approves
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gptkb:1973
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gptkbp:developed_by
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gptkb:International_Accounting_Standards_Board_(IASB)
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gptkbp:focus_area
|
financial reporting
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https://www.w3.org/2000/01/rdf-schema#label
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International Accounting Standards (IAS)
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gptkbp:includes
|
gptkb:IAS_12_Income_Taxes
gptkb:IAS_17_Leases
gptkb:IAS_18_Revenue
gptkb:IAS_19_Employee_Benefits
gptkb:IAS_23_Borrowing_Costs
gptkb:IAS_27_Separate_Financial_Statements
gptkb:IAS_28_Investments_in_Associates_and_Joint_Ventures
gptkb:IAS_29_Financial_Reporting_in_Hyperinflationary_Economies
gptkb:IAS_2_Inventories
gptkb:IAS_32_Financial_Instruments:_Presentation
gptkb:IAS_33_Earnings_per_Share
gptkb:IAS_34_Interim_Financial_Reporting
gptkb:IAS_38_Intangible_Assets
gptkb:IAS_39_Financial_Instruments:_Recognition_and_Measurement
gptkb:IAS_40_Investment_Property
gptkb:IAS_41_Agriculture
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 1 Presentation of Financial Statements
IAS 10 Events After the Reporting Period
IAS 16 Property, Plant and Equipment
IAS 24 Related Party Disclosures
IAS 36 Impairment of Assets
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
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|
gptkbp:is_adopted_by
|
gptkb:legislation
gptkb:Australia
gptkb:India
gptkb:Japan
gptkb:New_Zealand
gptkb:South_Africa
gptkb:Native_American_tribe
|
|
gptkbp:is_standardized_by
|
gptkb:41
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gptkbp:promotes
|
transparency in financial reporting
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gptkbp:purpose
|
to provide a common global language for business affairs
|
|
gptkbp:replaced_by
|
gptkb:International_Financial_Reporting_Standards_(IFRS)
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|
gptkbp:used_in
|
over 140 countries
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