Difference between revisions of "IFRS"

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Revision as of 01:01, 18 July 2007 (view source) Juddm (Talk) (→‎IFRSs:) ← Older edit		Revision as of 01:02, 18 July 2007 (view source) Juddm (Talk) (→‎IFRSs:) Newer edit →
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	==IFRSs:==		==IFRSs:==
−	{||IFRS 1 First-time Adoption of International Financial Reporting Standards|| Scheduled||-	+	{||IFRS 1 First-time Adoption of International Financial Reporting Standards|| Scheduled|-
−	||IFRS 2 Share-based Payment|| Scheduled||-	+	IFRS 2 Share-based Payment|| Scheduled|-
−	||IFRS 3 Business Combinations|| Scheduled||-	+	IFRS 3 Business Combinations|| Scheduled|-
−	||IFRS 4 Insurance Contracts|| Scheduled||-	+	IFRS 4 Insurance Contracts|| Scheduled|-
−	||IFRS 5 Non-current Assets Held for Sale and Discontinued Operations|| Scheduled||-	+	IFRS 5 Non-current Assets Held for Sale and Discontinued Operations|| Scheduled|-
−	||IFRS 6 Exploration for and evaluation of Mineral Resources|| Scheduled||-	+	IFRS 6 Exploration for and evaluation of Mineral Resources|| Scheduled|-
−	||IFRS 7 Financial Instruments: Disclosures|| Scheduled||-	+	IFRS 7 Financial Instruments: Disclosures|| Scheduled|-
−	||IFRS 8 Operating Segments|| Scheduled||}	+	IFRS 8 Operating Segments|| Scheduled|}
	==IASs:==		==IASs:==

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Revision as of 01:02, 18 July 2007

IFRS (International Financial Reporting Standards) and IAS (International Accounting Standards)

Adempiere seeks to be fully compliant with IFRS/IAS standards.

Currently aa review is being conducted of Adempiere and level of compliance is being documented. Where areas of non-compliance are identified, recommendations will be made in order to ensure that future versions meet full IFRS compliance.

The status of the review is as follows:

IFRSs:

IFRS 2 Share-based Payment|| Scheduled|- IFRS 3 Business Combinations|| Scheduled|- IFRS 4 Insurance Contracts|| Scheduled|- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations|| Scheduled|- IFRS 6 Exploration for and evaluation of Mineral Resources|| Scheduled|- IFRS 7 Financial Instruments: Disclosures|| Scheduled|- IFRS 8 Operating Segments|| Scheduled|}

IASs:

• IAS 1 Presentation of Financial Statements
• IAS 2 Inventories
• IAS 7 Cash Flow Statements
• IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
• IAS 10 Events After the Balance Sheet Date
• IAS 11 Construction Contracts
• IAS 12 Income Taxes
• IAS 16 Property, Plant and Equipment
• IAS 17 Leases
• IAS 18 Revenue
• IAS 19 Employee Benefits
• IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
• 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 and Separate Financial Statements
• IAS 28 Investments in Associates
• IAS 29 Financial Reporting in Hyperinflationary Economies
• IAS 31 Interests in Joint Ventures
• IAS 32 Financial Instruments: Presentation
• IAS 33 Earnings per Share
• IAS 34 Interim Financial Reporting
• IAS 36 Impairment of Assets
• IAS 37 Provisions, Contingent Liabilities and Contingent Assets
• IAS 38 Intangible Assets
• IAS 39 Financial Instruments: Recognition and Measurement
• IAS 40 Investment Property
• IAS 41 Agriculture