Global ETD Search
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Showing 1 to 2 of 2 for “"IASs"”.
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IASC: A Structure to Achieve a Unified Global Accounting System
… of International Accounting Standards (IASs) is retraced. Also, the present climate of national and international accounting standards and the recent steps towards harmonization are examined. The IASC is regarded as the leading authority on IASs and therefore it is likely that any future …
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The usefulness of Financial Instruments Disclosure: evidence from Jordan
… the previous International Accounting Standards (IASs): IAS 30/32. IFRS 7 states that information about Financial Instruments (FI) should be prepared in accordance with the management approach. In addition, the standard clarifies the disclosure requirements about FIs across all industries. In …