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2. IAS Plus — IFRS, global financial reporting and accounting...

   www.iasplus.com

   Deloitte's IAS Plus website provides comprehensive information about international financial reporting in general and the International Accounting Standards Board (IASB) activities in particular — a central knowledge repository on International Financial Reporting Standards (IFRS) and accounting and financial reporting developments in general ...

3. International Financial Reporting Standards - IAS Plus

   www.iasplus.com/en/standard

   Links to summaries, analysis, history and resources for IFRS Sustainability Disclosure Standards (IFRS SDS), International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations and other pronouncements issued by the International Accounting Standards Board (IASB) and its ...

4. International Accounting Standards - IAS Plus

   www.iasplus.com/en/standards/ias

   International Accounting Standards (IASs) were issued by the an­tecedent International Accounting Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board (IASB). The IASB will also reissue standards in this series where it considers it ap­pro­pri­ate. Note.

5. IFRS e-learning - IAS Plus

   www.iasplus.com/en/tag-types/e-learning

   IFRS for SMEs. From this page you can access Deloitte IFRS e-learning, a leading educational and training resource on IFRS since it was initially released in 2004.

6. Resources - IAS Plus

   www.iasplus.com/en/resources

   Our collection of resources providing background and information on the IFRS Foundation and International Accounting Standards Board, the use and adoption of IFRSs, global and regional organisations involved in financial reporting, sustainability and integrated reporting and other topics.

7. IAS 1 — Presentation of Financial Statements - IAS Plus

   www.iasplus.com/en/standards/ias/ias1

   The objective of IAS 1 (2007) is to prescribe the basis for pre­sen­ta­tion of general purpose financial state­ments, to ensure com­pa­ra­bil­ity both with the entity's financial state­ments of previous periods and with the financial state­ments of other entities.

8. International Financial Reporting Standards - IAS Plus

   www.iasplus.com/en/standards/ifrs

   Our page for each pro­nounce­ment has a full history of the pro­nounce­ment, its de­vel­op­ment, amend­ments and other in­for­ma­tion. International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB).

9. IFRS 16 — Leases - IAS Plus

   www.iasplus.com/en/standards/ifrs/ifrs-16

   Overview. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognise assets and li­a­bil­i­ties for all leases unless the lease term is 12 months or less or the un­der­ly­ing asset has a low value.

10. IFRS 9 — Financial Instruments - IAS Plus

    www.iasplus.com/en/standards/ifrs/ifrs9

    IFRS 9 'Financial Instruments' issued on 24 July 2014 is the IASB's replacement of IAS 39 'Financial Instruments: Recognition and Measurement'. The Standard includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting.

11. News - IAS Plus

    www.iasplus.com/en/news

    The IASB hosted a webcast on its Exposure Draft ‘Climate-related and Other Uncertainties in the Financial Statements’, which aims to enhance the transparency and relevance of financial reporting in the context of climate-related risks. The IASB is requesting feedback on the exposure draft by 28 November 2024.