Accounting Data

From Glitchdata
Revision as of 17:40, 6 November 2013 by Admin (talk | contribs) (Created page with " IASB governs standards associated to financial data. ==Links== * http://en.wikipedia.org/wiki/International_Financial_Reporting_Standards * http://en.wikipedia.org/wiki/...")
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to navigation Jump to search


IASB governs standards associated to financial data.


Links


Reports

List of Reporting Standards and International Accounting Standards

Title Originally issued Effective Fully withdrawn Superseded by
Template:SortKey Disclosure of Accounting Policies (1975)

Presentation of Financial Statements (1997)

1975 Template:Dts
Template:SortKey Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975)

Inventories (1993)

1975 Template:Dts
Template:SortKey Consolidated Financial Statements 1976 Template:Dts Template:Dts IAS 27 and IAS 28
Template:SortKey Depreciation Accounting 1976 Template:Dts Template:Dts IAS 36
Template:SortKey Information to Be Disclosed in Financial Statements 1976 Template:Dts Template:Dts IAS 1
Template:SortKey Accounting Responses to Changing Prices 1977 Template:Dts Template:Dts IAS 15
Template:SortKey Statement of Changes in Financial Position (1977)

Cash Flow Statements (1992)
Statement of Cash Flows (2007)

1977 Template:Dts
Template:SortKey Unusual and Prior Period Items and Changes in Accounting Policies (1978)

Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
Accounting Policies, Changes in Accounting Estimates and Errors (2003)

1978 Template:Dts
Template:SortKey Accounting for Research and Development Activities 1978 Template:Dts Template:Dts IAS 38
IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (1978)

Events After the Balance Sheet Date (1999)
Events after the Reporting Period (2007)

1978 Template:Dts
IAS 11 Accounting for Construction Contracts (1979)

Construction Contracts (1993)

1979 Template:Dts
IAS 12 Accounting for Taxes on Income (1979)

Income Taxes (1996)

1979 Template:Dts
IAS 13 Presentation of Current Assets and Current Liabilities 1979 Template:Dts Template:Dts IAS 1
IAS 14 Reporting Financial Information by Segment (1981)

Segment reporting (1997)

1981 Template:Dts Template:Dts IFRS 8
IAS 15 Information Reflecting the Effects of Changing Prices 1981 Template:Dts Template:Dts N/A
IAS 16 Accounting for Property, Plant and Equipment (1982)

Property, Plant and Equipment (1993)

1982 Template:Dts
IAS 17 Accounting for Leases (1982)

Leases (1997)

1982 Template:Dts
IAS 18 Revenue Recognition (1982)

Revenue (1993)

1982 Template:Dts
IAS 19 Accounting for Retirement Benefits in Financial Statements of Employers (1983)

Retirement Benefit Costs (1993)
Employee Benefits (1998)

1983 Template:Dts
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 1983 Template:Dts
IAS 21 Accounting for the Effects of Changes in Foreign Exchange Rates (1983)

The Effects of Changes in Foreign Exchange Rates (1993)

1983 Template:Dts
IAS 22 Accounting for Business Combinations (1983)

Business Combinations (1993)

1983 Template:Dts Template:Dts IFRS 3
IAS 23 Capitalisation of Borrowing Costs (1984)

Borrowing Costs (1993)

1984 Template:Dts
IAS 24 Related Party Disclosures 1984 Template:Dts
IAS 25 Accounting for Investments 1986 Template:Dts Template:Dts IAS 39 and IAS 40
IAS 26 Accounting and Reporting by Retirement Benefit Plans 1987 Template:Dts
IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989)

Consolidated and Separate Financial Statements (2003)
Separate Financial Statements (2011)

1989 Template:Dts
IAS 28 Accounting for Investments in Associates (1989)

Investments in Associates (2003)
Investments in Associates and Joint Ventures (2011)

1989 Template:Dts
IAS 29 Financial Reporting in Hyperinflationary Economies 1989 Template:Dts
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 1990 Template:Dts Template:Dts IFRS 7
IAS 31 Financial Reporting of Interests in Joint Ventures (1990)

Interests in Joint Ventures (2003)

1990 Template:Dts Template:Dts IFRS 11 and IFRS 12
IAS 32 Financial Instruments: Disclosure and Presentation (1995)

Financial Instruments: Presentation (2005)

1995 Template:Dts
IAS 33 Earnings per Share 1997 Template:Dts
IAS 34 Interim Financial Reporting 1998 Template:Dts
IAS 35 Discontinuing Operations 1998 Template:Dts Template:Dts IFRS 5
IAS 36 Impairment of Assets 1998 Template:Dts
IAS 37 Provisions, Contingent Liabilities and Contingent Assets 1998 Template:Dts
IAS 38 Intangible Assets 1998 Template:Dts
IAS 39 Financial Instruments: Recognition and Measurement 1998 Template:Dts
IAS 40 Investment Property 2000 Template:Dts
IAS 41 Agriculture 2000 Template:Dts
Template:SortKey First-time Adoption of International Financial Reporting Standards 2003 Template:Dts
Template:SortKey Share-based Payment 2004 Template:Dts
Template:SortKey Business Combinations 2004 Template:Dts
Template:SortKey Insurance Contracts 2004 Template:Dts
Template:SortKey Non-current Assets Held for Sale and Discontinued Operations 2004 Template:Dts
Template:SortKey Exploration for and Evaluation of Mineral Resources 2004 Template:Dts
Template:SortKey Financial Instruments: Disclosures 2005 Template:Dts
Template:SortKey Operating Segments 2006 Template:Dts
Template:SortKey Financial Instruments 2009 Template:Dts
IFRS 10 Consolidated Financial Statements 2011 Template:Dts
IFRS 11 Joint Arrangements 2011 Template:Dts
IFRS 12 Disclosure of Interests in Other Entities 2011 Template:Dts
IFRS 13 Fair Value Measurement 2011 Template:Dts

List of Interpretations

Title Originally issued Effective Fully withdrawn Superseded by
Template:SortKey Consistency - Different Cost Formulas for Inventories 1997 Template:Dts Template:Dts IAS 2
Template:SortKey Consistency - Capitalisation of Borrowing Costs 1997 Template:Dts Template:Dts IAS 8
Template:SortKey Elimination of Unrealised Profits and Losses on Transactions with Associates 1997 Template:Dts Template:Dts IAS 28
Template:SortKey ? ? ? ? ?
Template:SortKey Classification of Financial Instruments - Contingent Settlement Provisions 1997 Template:Dts Template:Dts IAS 32
Template:SortKey Costs of Modifying Existing Software 1997 Template:Dts Template:Dts IAS 16
Template:SortKey Introduction of the Euro 1997 Template:Dts
Template:SortKey First-Time Application of IASs as the Primary Basis of Accounting 1998 Template:Dts Template:Dts IFRS 1
Template:SortKey Business Combinations - Classification either as Acquisitions or Unitings of Interests 1998 Template:Dts Template:Dts IFRS 3
SIC 10 Government Assistance-No Specific Relation to Operating Activities 1998 Template:Dts
SIC 11 Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations 1998 Template:Dts Template:Dts IAS 21
SIC 12 Consolidation-Special Purpose Entities 1998 Template:Dts Template:Dts IFRS 10
SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers 1998 Template:Dts Template:Dts IFRS 10
SIC 14 Property, Plant and Equipment - Compensation for the Impairment or Loss of Items 1998 Template:Dts Template:Dts IAS 16
SIC 15 Operating Leases-Incentives 1998 Template:Dts
SIC 16 Share Capital - Reacquired Own Equity Instruments (Treasury Shares) 1998 Template:Dts Template:Dts IAS 32
SIC 17 Equity - Costs of an Equity Transaction 1999 Template:Dts Template:Dts IAS 32
SIC 18 Consistency - Alternative Methods 1999 Template:Dts Template:Dts IAS 8
SIC 19 Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 2000 Template:Dts Template:Dts IAS 21
SIC 20 Equity Accounting Method - Recognition of Losses 1999 Template:Dts Template:Dts IAS 28
SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets 1999 Template:Dts Template:Dts IAS 12
SIC 22 Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported 1999 Template:Dts Template:Dts IFRS 3
SIC 23 Property, Plant and Equipment - Major Inspection or Overhaul Costs 1999 Template:Dts Template:Dts IAS 16
SIC 24 Earnings Per Share - Financial instruments and other contracts that may be settled in shares 2000 Template:Dts Template:Dts IAS 33
SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders 1999 Template:Dts
SIC 26 Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations [1] N/A N/A N/A IAS 16
SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease 2000 Template:Dts
SIC 28 Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments 2001 Template:Dts Template:Dts IFRS 3
SIC 29 Disclosure-Service Concession Arrangements 2001 Template:Dts
SIC 30 Reporting Currency - Translation from Measurement Currency to Presentation Currency 2001 Template:Dts Template:Dts IAS 21
SIC 31 Revenue-Barter Transactions Involving Advertising Services 2001 Template:Dts
SIC 32 Intangible Assets-Web Site Costs 2001 Template:Dts
SIC 33 Consolidation and equity method - Potential voting rights and allocation of ownership interests 2001 Template:Dts Template:Dts IAS 27 and IAS 28
Template:SortKey Changes in Existing Decommissioning, Restoration and Similar Liabilities 2004 Template:Dts
Template:SortKey Members’ Shares in Co-operative Entities and Similar Instruments 2004 Template:Dts
Template:SortKey Emission Rights 2004 Template:Dts Template:Dts N/A
Template:SortKey Determining whether an Arrangement contains a Lease 2004 Template:Dts
Template:SortKey Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 2004 Template:Dts
Template:SortKey Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment 2005 Template:Dts
Template:SortKey Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 2005 Template:Dts
Template:SortKey Scope of IFRS 2 2006 Template:Dts Template:Dts IFRS 2
Template:SortKey Reassessment of Embedded Derivatives 2006 Template:Dts
IFRIC 10 Interim Financial Reporting and Impairment 2006 Template:Dts
IFRIC 11 IFRS 2-Group and Treasury Share Transactions 2006 Template:Dts Template:Dts IFRS 2
IFRIC 12 Service Concession Arrangements 2006 Template:Dts
IFRIC 13 Customer Loyalty Programmes 2007 Template:Dts
IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 2007 Template:Dts
IFRIC 15 Agreements for the Construction of Real Estate 2008 Template:Dts
IFRIC 16 Hedges of a Net Investment in a Foreign Operation 2008 Template:Dts
IFRIC 17 Distributions of Non-cash Assets 2008 Template:Dts
IFRIC 18 Transfers of Assets from Customers 2009 Template:Dts
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 2009 Template:Dts
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 2011 Template:Dts
  1. IASPlus, 2012. SIC D26 - IAS Plus. Retrieved on October 25, 2012.