Comparative information is required for the prior reporting period ( IAS 1. 36 ).

On 6 September 2007, the IASB issued a revised IAS 1 Presentation of Financial Statements.

The revised IAS 1 is effective for annual periods beginning on or after 1 January 2009.

The Australian Accounting Standards Board ( AASB ) has issued ' Australian equivalents to IFRS ' ( A-IFRS ), numbering IFRS standards as AASB 1 – 8 and IAS standards as AASB 101 – 141.

* International Accounting Standards Board ( 2007 ): International Financial Reporting Standards 2007 ( including International Accounting Standards ( IAS ( tm )) and Interpretations as at 1 January 2007 ), LexisNexis, ISBN 1-4224-1813-8

These rates are sky-high, with an estimate of dowry rates for a bachelor IAS Officer ( Indian Administrative Services ) being as high as Rs 50 Lac to Rs 5 Crore ( up to USD 1 Million ).

( IAS 1. 104 )

( IAS 1. 87 ) Extraordinary items are both unusual ( abnormal ) and infrequent, for example, unexpected natural disaster, expropriation, prohibitions under new regulations.

( IAS 1. 85 )

Certain items must be disclosed separately in the notes ( or the statement of comprehensive income ), if material, including: ( IAS 1. 98 )

After revision to IAS 1 in 2003, the Standard is now using profit or loss for the year rather than net profit or loss or net income as the descriptive term for the bottom line of the income statement.

On 6 September 2007, the International Accounting Standards Board issued a revised IAS 1: Presentation of Financial Statements, which is effective for annual periods beginning on or after 1 January 2009.

( IAS 1. 88 ) Some IFRSs require or permit that some components to be excluded from profit or loss and instead to be included in other comprehensive income.

( IAS 1. 89 )

The statement of comprehensive income should include: ( IAS 1. 82 )

The following items must also be disclosed in the statement of comprehensive income as allocations for the period: ( IAS 1. 83 )

An " Option Pack " was available as a free-bundled CD starting around 1998, which included IIS 4. 0 with Active Server Pages, FrontPage Server Extensions, Certificate Server, MTS, MSMQ, CDONTS, Internet Authentication Service ( IAS ), Indexing Service, Microsoft Management Console 1. 0, Microsoft Site Server, SMTP and NNTP services and other new software.

For periods beginning on or after 1 January 2013, IFRS 10 Consolidated Financial Statements supersedes IAS 27 and SIC 12.

IAS 1 requires a business entity to present a separate Statement of Changes in Equity ( SOCE ) as one of the components of financial statements.

The PDP-11 supported several operating systems, including Bell Labs ' new Unix operating system as well as DEC's DOS-11, RSX-11, IAS, RT-11, DSM-11, and RSTS / E.

IAS was a time-sharing version of RSX-11D.

By contrast, von Neumann recommended against floating point for the 1951 IAS machine, arguing that fixed point arithmetic was preferable.

It inherited from the UNU / IAS the mandate of implementing the UNL Programme so that it can fulfil its mission.

** The 1977 IAS Cargo Boeing 707 airplane crash in Lusaka, Zambia kills all six on board.

UNU / IAS Research into Biosecurity & Biosafety emphasizes " long-term consequences of the development and use of biotechnology " and need for " an honest broker to create avenues and forums to unlock the impasses.

Dr Wolfendale, originally from the U. K. set up the team that designed and prototyped IAS in the U. K. providing time-shared user access to operating system resources.

Andy Wilson then led the full development and release of the IAS system, based in Digital's U. K. development facility.

Evolved into IAS.

* IAS — a timesharing-oriented variant of RSX-11D released at about the same time as the PDP-11 / 70.

By contrast, the IAS light pattern was a single bar of lights that swept leftwards.

The concept of business model has also been introduced into the accounting of deferred taxes under International Financial Reporting Standards with 2010 amendments to IAS 12 addressing deferred taxes related to investment property.

Indicated airspeed, or IAS, is the second most important instrument and indicates the airspeed very accurately in the range of 45 to 250 knots.

In making that judgement, IAS 8. 11 requires management to consider the definitions, recognition criteria, and measurement concepts for assets, liabilities, income, and expenses in the Framework.

This elevation of the importance of the Framework was added in the 2003 revisions to IAS 8.

4. 59 ( a ) under the Capital Maintenance in Units of Constant Purchasing Power paradigm and Constant Purchasing Power Accounting – CPPA – ( see IAS 29 ) during hyperinflation under the Historical Cost paradigm.

Stable measuring unit assumption: financial capital maintenance in nominal monetary units or traditional Historical cost accounting only under the traditional Historical Cost paradigm ; i. e., accountants consider changes in the purchasing power of the functional currency up to but excluding 26 % per annum for three years in a row ( which would be 100 % cumulative inflation over three years or hyperinflation as defined in IAS 29 ) as immaterial or not sufficiently important for them to choose Capital Maintenance in units of constant purchasing power in terms of a Daily Consumer Price Index or daily rate Constant Item Purchasing Power Accounting at all levels of inflation and deflation as authorized in IFRS in the original Framework ( 1989 ), Par 104 ( a ) Conceptual Framework ( 2010 ), Par.

According to IAS 32 and 39, it is defined as " any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity ".

IAS 38 requires any project that results in the generation of a resource to the entity be classified into two phases: a research phase, and a development phase.

According to International Accounting Standard ( IAS ) 16, Fixed Assets are assets whose future economic benefit is probable to flow into the entity, whose cost can be measured reliably.

* Ranked 2nd in India by IAS, 2009

Internationally known by the older name of International Accounting Standards ( IAS ).

IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee ( IASC ).

Parts of the standard IAS 39: Financial Instruments: Recognition and Measurement were not originally approved by the ARC.

IAS 39 and IAS 40: Implementation of these standards has been held in abeyance by State Bank of Pakistan for Banks and DFIs

* Original texts of IAS / IFRS, SIC and IFRIC adopted by the Commission of the European Communities and published in Official Journal of the European Union http :// ec. europa. eu / internal_market / accounting / ias_en. htm # adopted-commission

The JOHNNIAC was an early computer built by RAND that was based on the von Neumann architecture that had been pioneered on the IAS machine.

* Iaşi International Airport in Iaşi, Romania, designated by IATA the airport code IAS

It is sometimes called the von Neuman machine, since the paper describing its design was edited by John von Neumann, a mathematics professor at both Princeton University and IAS.

Although some claim the IAS machine was the first design to mix programs and data in a single memory, that had been implemented four years earlier by the 1948 Manchester Small Scale Experimental Machine.

The ORDVAC or Ordnance Discrete Variable Automatic Computer, an early computer built by the University of Illinois for the Ballistics Research Laboratory at Aberdeen Proving Ground, was based on the IAS architecture developed by John von Neumann, which came to be known as the von Neumann architecture.

ILLIAC I was based on the Institute for Advanced Study ( IAS ) Von Neumann architecture as described by mathematician John von Neumann in his influential First Draft of a Report on the EDVAC.

The AVIDAC or Argonne Version of the Institute's Digital Automatic Computer, an early computer built by Argonne National Laboratory, was based on the IAS architecture developed by John von Neumann.

The AVIDAC or Argonne Version of the Institute's Digital Automatic Computer, an early computer built by Argonne National Laboratory, was based on the IAS architecture developed by John von Neumann.

The CYCLONE, was an early computer built in 1959 by John Vincent Atanasoff and his assistant Clifford Berry at Iowa State College ( now Iowa State University ), was based on the Institute for Advanced Study ( IAS ) architecture developed by John von Neumann.

It was based on the von Neumann architecture of the IAS, developed by John von Neumann.

It was built at the Weizmann Institute during 1954-1955, based on the Institute for Advanced Study ( IAS ) architecture developed by John von Neumann.

The WEIZAC project was initiated by Prof. Chaim L. Pekeris, who worked at the IAS at the time von Neumann's IAS machine was being designed.

The SILLIAC ( Sydney version of the Illinois Automatic Computer, i. e. the Sydney ILLIAC ), an early computer built by the University of Sydney, Australia, was based on the ILLIAC and ORDVAC computers developed at the University of Illinois, which in turn were based on the IAS architecture developed by John von Neumann.