Blossary – International Accounting Standards

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International accounting standards are the previous set of standards that regulated how specific transactions should be noted in financial statements. International accounting standards are generally abbreviated as "IAS" and were first established by the Board of the International Accounting Standards Committee (IASC)

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Created by: rufaro9102

Number of Blossarys: 41

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IAS 2 Inventory

Inventories contains the requirements on how to account for most types of inventory.The standard requires inventories to be measured at the lower of cost and net realisable value (NRV) and outlines ...

IAS 1 Presentation of Financial Statements

Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding ...