An asset to US collaboration
Article Abstract:
The details of the International Financial Reporting Standards in 2005 (IFRS 5), Non-current Assets Held for Sale and Discontinued Operations, that was published by International Accounting Standards Board (IASB), are presented. This standard focuses on aspects such as the accounting for assets held for sale, and the presentation and disclosure of discontinued operations, which is a part of the ongoing convergence work with the U.S.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
United Kingdom, Accounting Methods, Accounting, Financial statements
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
User Contributions:
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The first IFRS is here
Article Abstract:
The International Financial Reporting Standard will be implemented on Jan 1, 2004.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
Europe, Government expenditures, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Financial Regulation & Reporting, Economic policy, European Union, Disclosure statements (Accounting), Financial disclosure
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Standards, Laws, regulations and rules, Government regulation, International Accounting Standards Board
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