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Moscow: IAS accounting

 Moscow: IAS accounting





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An entity shall apply this Standard [one] in preparing and presenting general purpose financial statements [two] in accordance with International Financial Reporting Standards [three] (IFRSs).

Other IFRSs set out the recognition, measurement and disclosure [four] requirements for specific transactions and other events.

This Standard [five] does not apply to the structure and content of condensed [six] interim financial statements prepared in accordance with [seven] IAS 34 Interim Financial Reporting. However, [eight] paragraphs 15–35 apply to such financial statements. [nine] This Standard applies equally to all entities, [ten] including those that present consolidated financial [one] statements and those that present separate financial [two] statements as defined in IAS 27 Consolidated and Separate [three] Financial Statements.

This Standard uses terminology [four] that is suitable for profit-oriented entities, including [five] public sector business entities. If entities with [six] not-for-profit activities in the private sector or the public sector [seven] apply this Standard, they may need [eight] to amend the descriptions used for particular line items [nine] in the financial statements and for the financial statements themselves.

Similarly, entities [ten] that do not have equity as defined [one] in IAS 32 Financial Instruments: Presentation (eg [two] some mutual funds) and entities whose share [three] capital is not equity (eg some [four] co-operative entities) may need to adapt the financial [five] statement presentation of members’ or unitholders’ interests.

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Feature conception:

Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.

Desiderius Erasmus

The Complaint of Peace


Moscow: IAS accounting


IAS accounting in Moscow

Chapter: Moscow IAS accounting

Moscow: IAS accounting


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