View IAS IFRS-2018.pdf from ACCOUTING 34405 at Princess Sumaya University for Technology. International Accounting Standards (IAS) & International Financial Reporting Standards (IFRS) Source: Accordingly, investment entities will need to use judgment in determining whether to record expected future income for certain investments because the fair value of the investments may already include an expectation of the future income. For more information, see Deloitte's 2013 Investment Management: Accounting and Financial Reporting Update. Comparison with IAS 19 IPSAS 25, "Employee Benefits" is set out in paragraphs 1-177. All the paragraphs have equal authority except as noted otherwise. IPSAS 25 should be read in the context of its objective, the Basis for Conclusions, and the "Preface to International Public Sector Accounting Standards." Consolidated and separate financial statements 43 25. Consolidated financial statements - IFRS 10, IAS 27 and SIC 12 44 26. Separate financial statements - IAS 27 45 27. Business combinations - IFRS 3 46 28. Disposal of subsidiaries, businesses and non-current assets - IFRS 5 48 29. Equity accounting - IAS 28 50 30. include IAS 26 . Accounting and Reporting by Retirement Benefit Plans. and IAS 34 . Interim Financial Reporting. It is possible that standards and interpretations could be amended after 15 August 2012, with the amendments applicable to financial statements for periods beginning on or after 1 January 2012. IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 23 Borrowing Costs IAS 24 Related Party Disclosures IAS 26 Accounting and Reporting by Retirement Benefit Plans IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries IAS 28 Investments in Associates IAS 29 Financial Reporting in Hyperinflationary Fraud alert message: The IFRS Foundation/International Accounting Standards Board (IASB) has been made aware that certain individuals have been holding themselves out as representatives and/or independent agents of the IASB and purporting to undertake financial audits of investment companies on our behalf. International Accounting Standards (IAS Standards) since 1973. Both bodies have been London-based since their inception, but they have a global mission. The Board is committed to developing, in the public interest, a single set of high-quality global accounting standards that provide investors, International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) have increasingly achieved global acceptance in recent years. In the face of globalisation process, it is critical for Vietnam to direct its current accounting system in order to improve its competitiveness regarding financial services and capital markets Manual of accounting - Interim financial reporting 2017 Guidance on preparing interim financial reports under IAS 34, including illustrative financial statements. Manual of accounting - IFRS 2017 (Vol. 1 & 2) Global guide to IFRS providing comprehensive practical help on how to prepare financial statements in accordance with IFRS. IAS 26 Accounting and reporting by retirement bene?t plans IAS 27 Separate ?nancial statements IAS 28 Investment in associates and joint ventures IAS 29 Financial reporting in hyperin?ationary economies IAS 32 Financial instruments: presentation SIC-25 Income taxes - Changes in the The current IAS can be found in the following publication: Internat