Investment In Associates

IFRS – IAS 28: Investments in associates The International Accounting Standards Committee (IASC) released International Accounting Standard 28 (IAS 28) to address the topic of Investments in Associates. This is written for a company that has an investment...

Financial Reporting In Hyper Inflationary Economies

IFRS – IAS 29: Financial reporting in hyperinflationary economies The International Accounting Standards Committee (IASC) released International Accounting Standard 29 (IAS 29) to address the topic of financial reporting in hyper inflationary economies. These are...

Interest In Joint Ventures

IFRS – IAS 31: Interests in joint ventures The International Accounting Standards Committee (IASC) released International Accounting Standard 31 (IAS 31) to address the topic of Interest in Joint Ventures. For those companies that participate in joint ventures with...

Financial Instruments Presentation

IFRS – IAS 32: Financial Instruments: Presentation The International Accounting Standards Committee (IASC) released International Accounting Standard 32 (IAS 32) to address the topic of Financial Instrument Presentation. To state it specifically, its objective is to...

Earnings Per Share

IFRS – IAS 33: Earnings per share The International Accounting Standards Committee (IASC) released International Accounting Standard 33 (IAS 33) to address the topic of calculating Earnings per Share. Also known as EPS, the calculation is particularly important to...