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International Accounting Standards

International Accounting Standards

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Published by sadiyamalik

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Published by: sadiyamalik on Jan 08, 2010
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11/27/2012

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International accountingInternational accountingstandards.standards.
IAS-30DISCLOSURES IN FINANCIALSTATEMENTS OF BANKS AND SIMILARFINANCIAL INSTITUTIONS
 
History of standardHistory of standardIAS-30IAS-30
April 1987--Exposure Draft E29
Disclosures inFinancial Statements of Banks
 July 1989--Exposure Draft E29 was modified and re-exposed as Exposure Draft E34
Disclosures inFinancial Statements of Banks and Similar Financial Institutions
August 1990--IAS 30
Disclosures in FinancialStatements of Banks and Similar FinancialInstitutions
1 January 1991--Effective date of IAS 30 (1990)
 
1994–-IAS 30 was reformatted
December 1998--IAS 30 was amendedby IAS 39
Financial Instruments:Recognition and Measurement 
,effective 1 January 2001
18 August 2005--IAS 30 is
superseded
 by IFRS 7
Financial Instruments:Disclosures
effective 1 January 2007

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