Willetta

International Accounting Standards (IAS).



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The term “International Accounting Standards (IAS)” refers to a set of accounting standards that have been promulgated by the International Accounting Standards Board (IASB). IASB is an independent, private-sector body that develops and approves international financial reporting standards (IFRS). The IASB’s objective is to develop, in the public interest, a single set of high-quality, understandable, … Read more

What is surrogacy?



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The concept of subrogation refers to the modification of the conditions of a contract to replace a person, whether physical or legal, by another in the exercise of a right or the fulfillment of a obligation. What is surrogacy? When talking about subrogation, we generally refer to assumptions of payment with subrogation in the obligation. … Read more