Difference between revisions of "IFRS"
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==IFRSs:== | ==IFRSs:== | ||
| − | {| | + | {| border=0 |
|+ IFRSs: | |+ IFRSs: | ||
| − | !Standard!! Description !! Status | + | |- bgcolor=grey |
| + | ! Standard !! Description !! Status | ||
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| − | 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 |
|} | |} | ||
Revision as of 01:11, 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:
| Standard | Description | Status |
|---|---|---|
| IFRS 1 | First-time Adoption of International Financial Reporting Standards | Scheduled |
| 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
