alih kurma (pohon)
sejumlah standar yang dibentuk sebagai bagian dari ifrs dikenal dengan nama terdahulu internasional accounting standards (ias).
ias dikeluarkan antara tahun 1973 dan 2001 oleh badan komite standar akuntansi internasional (
ifrs dianggap sebagai kumpulan standar "dasar prinsip" yang kemudian menetapkan peraturan badan juga mendikte penerapan-penerapan tertentu.
standar laporan keuangan internasional mencakup:
peraturan-peraturan standar laporan keuangan internasional (
peraturan-peraturan standar akuntansi internasional (
interpretasi yang berasal dari komite interpretasi laporan keuangan internasional (
standing interpretations committee (sic)dikeluarkan sebelum tahun 2001
kerangka kerja untuk persiapan dan presentasi laporan keuangan (1989) (
kerangka kerja gunan persiapan dan presentasi laporan keuangan framework for the preparation and presentation of financial statements menyampaikan prinsip-prinsip dasar ifrs.
kerangka kerja iasb dan fasb sedang dalam proses pembaharuan dan perangkuman.
proyek kerangka konseptual gabungan (tujuan keseluruhan adalah untuk menciptakan dasar guna standar akuntansi pada masa mendatang yang berbasis prinsip, konsisten secara internal dan diterima secara internasional.
karena hal tersebut, (dewan) iasb dan fasb amerika serikat melaksanakan proyek secara bersama.
peranan kerangka kerja
objektif laporan keuangan
sebuah laporan keuangan harus menggambarkan pandangan benar dan adil atas usaha sebuah organisasi.
oleh karena laporan-laporan ini digunakan oleh berbagai pihak, laporan tersebut harus menggambarkan pandangan sebenarnya akan keadaan keuangan sebuah organisasi.
constant purchasing power accounting
philosophy of accounting
international public sector accounting standards
international accounting standards board (2007): international financial reporting standards 2007 (including international accounting standards (ias(tm)) and interpretations as at 1 january 2007), lexisnexis, isbn 1-4224-1813-8
original texts of ias/ifrs, sic and ifric adopted by the commission of the european communities and published in official journal of the european union
case studies of ifrs implementation in brazil, germany, india, jamaica, kenya, pakistan, south africa and turkey.
prepared by the united nations intergovernmental working group of experts on international standards of accounting and reporting (isar).
wiley guide to fair value under ifrs , john wiley &
the international accounting standards boardfree access to all ifrs standards, news and status of projects in progress
pwc ifrs page with news and downloadable documents
pricewaterhousecoopers taiwan ifrs center
the latest ifrs news and resources from the institute of chartered accountants in england and wales (icaew)
initial publication of the international accounting standards in the official journal of the european union pb l 261 13-10-2003
directorate internal market of the european union on the implementation of the ias in the european union
young newsletters, regulatory updates, web-based learning
ias plus - comprehensive site on ifrs, maintained by deloitte
free 2010 ifrs pocket guide from iasplus - deloitte
deloitte: an overview of international financial reporting standards
kpmg ifrs group with news and downloadable documents
ifrs training in person and e-learning training, free ifrs newsletter and update bulletin news.
the american institute of cpas (aicpa) in partnership with its marketing and technology subsidiary, cpa2biz, has developed the ifrs.com web site.
rsm richter ifrs page with news and downloadable documents related to ifrs conversions in canada
u.s. securities and exchange commission proposal for first-time application of international financial reporting standards by foreign private issuers registered with the sec
financial reporting solutions financial reporting is a critical process involving the collection, analysis, summarization, and presentation of the financial performance of a business.
ifrs for smes presented by michael wells, director of the ifrs education initiative at the iasc foundation
international financial reporting standards (ifrs) training courses
acca approved ifrs training firm presented by piron education pvt. ltd.
kategori:standar akuntansi internasional