Example: confidence
On Standards For Accounting And Review
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IAS 38 – 2021 Issued IFRS Standards (Part A)
www.ifrs.orgIn April 2001 the International Accounting Standards Board (Board) adopted IAS 38 Intangible Assets, which had originally been issued by the International Accounting Standards Committee in September 1998. That Standard had replaced IAS 9 Research and Development Costs, which had been issued in 1993, which itself replaced an earlier version
* February 2020 VOLUME 3, CHAPTER 8: “STANDARDS FOR ...
comptroller.defense.govFederal Financial Accounting Standards (SFFAS) 5, “Accounting for Liabilities of the Federal Government,” paragraph 38. 2.3.1.1. A past event or exchange transaction has occurred (for examplea federal entity has breached a contract with a nonfederal entity). 2.3.1.2. A future outflow or other sacrifice of resources is probable (for example,