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10 November 2026
- diffhist Accountant 22:37 +398 Saint Bukno talk contribs (→Australia: added a citation for accounting bodies in Australia.) Tags: Visual edit Mobile edit Mobile web edit Newcomer task Newcomer task: references
- diffhist Fair value 22:29 +812 DHIRZEY1963 talk contribs (Fixed reference errors) Tag: Visual edit: Switched
- diffhist Fair value 22:27 +168 DHIRZEY1963 talk contribs (→Structure of IFRS 13) Tag: Visual edit
- diffhist Fair value 22:25 +1,410 DHIRZEY1963 talk contribs (Fixed references) Tag: Visual edit
- diffhist Fair value 22:21 +4,193 DHIRZEY1963 talk contribs (→International standards (IFRS): Added table on valuation approaches and present value components under IFRS 13) Tag: Visual edit
- diffhist International Financial Reporting Standards 22:12 +2,300 DHIRZEY1963 talk contribs (→Recognition of elements of financial statements: Added section on measurement bases under the 2018 Conceptual Framework (mixed measurement model), with table) Tags: Visual edit Edit Check (references) shown Edit Check (LLM paste) shown
- diffhist International Financial Reporting Standards 21:52 +1,518 DHIRZEY1963 talk contribs (→Recognition of elements of financial statements: Updated recognition criteria to the 2018 Conceptual Framework: replaced outdated probability/reliability criteria with two-step table) Tag: Visual edit
- diffhist Materiality (auditing) 21:47 +1,807 DHIRZEY1963 talk contribs (→Definitions: Added table summarising materiality under IFRS (IAS 1, Practice Statement 2, Conceptual Framework)) Tags: Visual edit Edit Check (references) shown
- diffhist Profit (accounting) 21:40 +2,100 DHIRZEY1963 talk contribs (Added section comparing accounting profit and economic (Hicksian) income, with table and sources) Tag: Visual edit
- diffhist Income statement 21:37 +4,223 DHIRZEY1963 talk contribs (Added table mapping IFRS line items of the statement of profit or loss and other comprehensive income to the applicable standards, with sign column and links to standard articles) Tag: Visual edit
- diffhist Balance sheet 21:32 +2,462 DHIRZEY1963 talk contribs (Added table mapping IFRS balance sheet line items (IAS 1.54 and further items) to the applicable standards) Tag: Visual edit
- diffhist Fair value 21:01 −1 DHIRZEY1963 talk contribs (Added subsection "Structure of IFRS 13" with overview table of the standard's parts and paragraphs.) Tag: Visual edit: Switched
- diffhist Fair value 20:57 +1,568 DHIRZEY1963 talk contribs (→International standards (IFRS): Added table on the structure of IFRS 13.) Tag: Visual edit