International Financial Reporting Standards F04-39b
The IASB Framework lists five elements : assets, liabilities, equity, income and expense. How many elements are listed in the FASB framework?
International Financial Reporting Standards F04-38b
What are the 7 purposes of the IASB framework?
International Financial Reporting Standards F04-37b
Under the IFRS pensions presentation, prior service cost is initially deferred in other comprehensive income and recognized using future years of service method or average remaining service period method. What occurs under IFRS?
International Financial Reporting Standards F04-36b
When must actuarial gains and losses be recognized under Pensions under U.S. GAAP?
