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  1. IAS Plus — IFRS, global financial reporting and accounting resources

    IAS 38 prescribes the accounting treatment for recognising, measuring and disclosing intangible assets that are not addressed in another IFRS Accounting Standard.

  2. 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), the International …

  3. 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 …

  4. 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 are moved to …

  5. International Financial Reporting 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 …

  6. 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.

  7. IAS 2 — Inventories

    IAS 2 — Inventories Table of contents Summary History of IAS 2 Related interpretations

  8. IAS

    A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting …

  9. Resources - 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 …

  10. Pakistan - IAS Plus

    The SECP through S.R.O 986 (I) / 2019 dated 2 September 2019 granted exemption from the application of IAS 21 to all companies who entered into power purchase agreements (PPAs) before 1 …