Difference between revisions of "IFRS"

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(→‎IFRSs:)
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==IASs:==
 
==IASs:==
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* IAS 1 Presentation of Financial Statements
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* IAS 2 Inventories
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* IAS 7 Cash Flow Statements
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{| border=0
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* IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
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|+ IASs:
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* IAS 10 Events After the Balance Sheet Date
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|- bgcolor=#5797bb
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* IAS 11 Construction Contracts
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! Standard !! Description !! Status
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* IAS 12 Income Taxes
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|-
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* IAS 16 Property, Plant and Equipment
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| IAS 1 || Presentation of Financial Statements || Pending
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* IAS 17 Leases
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|-
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* IAS 18 Revenue
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| IAS 2 || Inventories || In Progress
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* IAS 19 Employee Benefits
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|-
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* IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
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| IAS 7 || Cash Flow Statements || Pending
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* IAS 21 The Effects of Changes in Foreign Exchange Rates
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|-
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* IAS 23 Borrowing Costs
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| IAS 8 || Accounting Policies, Changes in Accounting Estimates and Errors || Pending
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* IAS 24 Related Party Disclosures
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|-
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* IAS 26 Accounting and Reporting by Retirement Benefit Plans
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| IAS 10 || Events After the Balance Sheet Date || Pending
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* IAS 27 Consolidated and Separate Financial Statements
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|-
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* IAS 28 Investments in Associates
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| IAS 11 || Construction Contracts || Pending
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* IAS 29 Financial Reporting in Hyperinflationary Economies
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|-
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* IAS 31 Interests in Joint Ventures
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| IAS 12 || Income Taxes || Pending
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* IAS 32 Financial Instruments: Presentation
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|-
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* IAS 33 Earnings per Share
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| IAS 16 || Property, Plant and Equipment || Pending
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* IAS 34 Interim Financial Reporting
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|-
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* IAS 36 Impairment of Assets
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| IAS 17 || Leases || Pending
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* IAS 37 Provisions, Contingent Liabilities and Contingent Assets
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* IAS 38 Intangible Assets
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| IAS 18 || Revenue || Pending
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* IAS 39 Financial Instruments: Recognition and Measurement
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|-
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* IAS 40 Investment Property
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| IAS 19 || Employee Benefits || Pending
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* IAS 41 Agriculture
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|-
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| IAS 20 || Accounting for Government Grants and Disclosure of Government Assistance || Pending
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|-
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| IAS 21 || The Effects of Changes in Foreign Exchange Rates || In Progress
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|-
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| IAS 23 || Borrowing Costs || Pending
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|-
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| IAS 24 || Related Party Disclosures || Pending
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|-
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| IAS 26 || Accounting and Reporting by Retirement Benefit Plans || Pending
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|-
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| IAS 27 || Consolidated and Separate Financial Statements || Pending
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|-
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| IAS 28 || Investments in Associates || Pending
 +
|-
 +
| IAS 29 || Financial Reporting in Hyperinflationary Economies || Pending
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|-
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| IAS 31 || Interests in Joint Ventures | Pending
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|-
 +
| IAS 32 || Financial Instruments: Presentation || Pending
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|-
 +
| IAS 33 || Earnings per Share || Pending
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|-
 +
| IAS 34 || Interim Financial Reporting || Pending
 +
|-
 +
| IAS 36 || Impairment of Assets || Pending
 +
|-
 +
| IAS 37 || Provisions, Contingent Liabilities and Contingent Assets || Pending
 +
|-
 +
| IAS 38 || Intangible Assets || Pending
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|-
 +
| IAS 39 || Financial Instruments: Recognition and Measurement | Pending
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|-
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| IAS 40 || Investment Property || Pending
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|-
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| IAS 41 || Agriculture || Pending
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|}

Revision as of 01:19, 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:

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:

IASs:
Standard Description Status
IAS 1 Presentation of Financial Statements Pending
IAS 2 Inventories In Progress
IAS 7 Cash Flow Statements Pending
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors Pending
IAS 10 Events After the Balance Sheet Date Pending
IAS 11 Construction Contracts Pending
IAS 12 Income Taxes Pending
IAS 16 Property, Plant and Equipment Pending
IAS 17 Leases Pending
IAS 18 Revenue Pending
IAS 19 Employee Benefits Pending
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance Pending
IAS 21 The Effects of Changes in Foreign Exchange Rates In Progress
IAS 23 Borrowing Costs Pending
IAS 24 Related Party Disclosures Pending
IAS 26 Accounting and Reporting by Retirement Benefit Plans Pending
IAS 27 Consolidated and Separate Financial Statements Pending
IAS 28 Investments in Associates Pending
IAS 29 Financial Reporting in Hyperinflationary Economies Pending
IAS 31 Pending
IAS 32 Financial Instruments: Presentation Pending
IAS 33 Earnings per Share Pending
IAS 34 Interim Financial Reporting Pending
IAS 36 Impairment of Assets Pending
IAS 37 Provisions, Contingent Liabilities and Contingent Assets Pending
IAS 38 Intangible Assets Pending
IAS 39 Pending
IAS 40 Investment Property Pending
IAS 41 Agriculture Pending
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