IAS 1 sets out overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content. It requires an entity to present a …

At HKUST Jockey Club Institute for Advanced Study at HKUST, the program on high-energy physics commenced in 2015. In 2025, we will host a five-day conference from January 13 to …

IAS 2 Inventories replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (issued in October 1975). In December 2003 the Board issued a …

2024年7月19日 · 国际财务报告标准（ifrs）是由国际会计准则理事会（iasb）制定的一套全球通用的财务报告准则。 它们为全球的上市公司 和 非上市公司提供了统一的会计语言 和 规范，确 …

IAS 32 changed to Financial Instruments: Presentation. In February 2008 IAS 32 was changed to require some puttable financial instruments and obligations arising on liquidation to be …

2023年2月20日 · The aim is to hire outstanding young researchers who seek to engage in creative, ambitious research efforts as associate professors (hereinafter referred to as …

The European Institutes for Advanced Study Fellowship Programme (EURIAS) was created in 2010 with the support of the COFUND Programme. Over the 2010-2014 period, three calls for …

International Financial Reporting Standards (IFRSs) and IFRICs are accounting standards and interpretations published by the International Accounting Standards Board (IASB). Our …

IAS 36 details the procedures that an entity must follow to ensure this principle is applied and is applicable for the majority of non-financial assets. The standard also specifies when an …

The International Accounting Standards Board (IASB) is the independent standard-setting body of the International Financial Reporting Standards (IFRS) Foundation.