The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation. The IASB was founded on...

governments surveyed used accrual accounting, rather than cash accounting, in 2020. The lack of transparent accounting standards in some nations has been cited...

published International Accounting Standards (IAS), interpretations and a conceptual framework. These were looked to by many national accounting standard-setters...

The International Standard Book Number (ISBN) is a numeric commercial book identifier that is intended to be unique. Publishers purchase or receive ISBNs...

International Public Sector Accounting Standards (IPSAS) are a set of accounting standards issued by the IPSAS Board for use by public sector entities...

Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles...

Accounting Standard (abbreviated as Ind_AS) is the accounting standard adopted by companies in India and issued under the supervision of Accounting Standards...

convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally. Convergence...

Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), and is the default accounting standard...

international accounting standards. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used...

The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) —developed by the International Accounting Standards...

Standard cost accounting is a traditional cost accounting method introduced in the 1920s, as an alternative for the traditional cost accounting method...

Just as the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have established International Financial...

several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an...

International Accounting Standard 10 Events after the Reporting Period or IAS 10 is an international financial reporting standard adopted by the International...

In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity...

(IFRS Standards), through the International Accounting Standards Board (IASB) for accounting standards and the International Sustainability Standards Board...

The standard was revised again in 2007 when it was split into two parts. ISO 13616-1:2007 "specifies the elements of an international bank account number...

In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance...

accounting Resource consumption accounting Standard cost accounting Target costing Throughput accounting True cost accounting Life-cycle costing Basic cost...

independent, non-governmental, international standard development organization composed of representatives from the national standards organizations of member...

ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by account type. In computerized accounting systems...

to distinguish them from the accounting standards issued by the ISSB's sister body, the International Accounting Standards Board. Task Force on Climate...

boards, which establish international standards on ethics, auditing and assurance, accounting education, and public sector accounting. It also issues guidance...

with the changes in the members of the Accounting Standards Boards. The current rules governing the accounting treatment of goodwill are highly subjective...

The International Standard Atmosphere (ISA) is a static atmospheric model of how the pressure, temperature, density, and viscosity of the Earth's atmosphere...

an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting for...

stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International Financial Reporting Standard 10, "Consolidated...

the City of New York became the first accounting corporation which supports the need of people in the accounting field and for educational purposes. With...

Inventories HKAS 7 Cash flow statements HKAS 8 Accounting Policies, Changes in Accounting Estimates HKAS 10 Events after the Reporting Period HKAS 11 Construction...