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  1. 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), …

  2. 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 …

  3. 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 …

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

    Feb 5, 2026 · A project resulting from the post-implementation review of IFRS 3 'Business Combinations' aimed at investigating possible improvements to IFRS 3 and IAS 36 …

  5. IAS 16 — Property, Plant and Equipment

    IAS 16 — Property, Plant and Equipment Table of contents Summary History of IAS 16 Related Interpretations Amendments under consideration by the IASB

  6. 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 …

  7. IAS 38 — Intangible Assets

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

  8. International Accounting Standards Board (IASB) - IAS Plus

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

  9. IAS 12 — Income Taxes

    IAS 12 — Income Taxes Table of contents Summary History of IAS 12 Related Interpretations Amendments under consideration by the IASB

  10. Projects - IAS Plus

    This project deals with targeted improvements of IAS 37 'Provisions, Contingent Liabilities and Contingent Assets' that address problems with particular aspects of the standard identified by …