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IAS 1 — Presentation of Financial Statements A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and broader international financial reporting developments
IFRS - IAS 36 Impairment of Assets The recoverable amount of the following assets in the scope of IAS 36 must be assessed each year: intangible assets with indefinite useful lives; intangible assets not yet available for use; and goodwill acquired in a business combination The recoverable amount of other assets is assessed only when there is an indication that the asset may be impaired Recoverable amount is the higher of (a
IAS 16 — Property, Plant and Equipment A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and broader international financial reporting developments
IAS 38 — Intangible Assets A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and broader international financial reporting developments
IFRS - IAS 37 Provisions, Contingent Liabilities and . . . A provision is a liability of uncertain timing or amount The liability may be a legal obligation or a constructive obligation A constructive obligation arises from the entity’s actions, through which it has indicated to others that it will accept certain responsibilities, and as a result has created an expectation that it will discharge those responsibilities Examples of provisions may
Scholarships | AIDS 2026 | International AIDS Society (IAS) Scholarship applications are now closed We are currently reviewing all applications submitted to the AIDS 2026 Scholarship Programme We will let all candidates know their results in early April
IAS Announces Completion of Acquisition by Novacap “IAS is a category leader with significant opportunity to build on their momentum, and we’re thrilled to fuel their continued growth on the path ahead,” said Samuel Nasso, Partner, Technologies, at Novacap “We look forward to working closely with Lisa and the talented team of IAS employees, with a focus on investing in innovation, scaling globally, and creating transformative value