1. Property, plant, and equipment ( Read more... )

A distinguishable component of an enterprise which is engaged in providing products or services that are subject to risks and returns different from other “business segments” or “geographical segments.” A segment may be in the form of a subsidiary, a division, a department, a joint venture, or other nonsubsidiary investee. Its assets, results of ( Read more... )

The reporting entity is required to provide details of any ( Read more... )

An entity is required to disclose information that enables users of its financial ( Read more... )

IAS 37 defines provisions, contingent assets, and contingent ( Read more... )

The statement of financial position is dated as of the last day of the fiscal ( Read more... )

According to IAS 24, financial statements should include disclosure ( Read more... )

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