What does AFS stand for?

Basic Accounting And Auditing Framework Reporting Issuers The basic framework of the Proposed Rule will require that, for periods relating to financial years beginning on or after January 1, 2011, reporting issuers (other than investment funds) in Canada must: Canadian GAAP applicable to publicly accountable enterprises (that is, IFRS as set forth in Part I of the CICA Handbook); and disclose in their annual financial statements an explicit and unreserved statement of compliance with IFRS, and disclose in their interim financial reports that they have complied with International Accounting Standard 34, Interim Financial Reporting.

Summary: ALGIERS- 47% of commercial companies presented their annual financial statements in 2009 against 40% in 2008, National Centre of Trade Register (CNRC) officials told APS Wednesday.

Under the provisions of the Italian civil code, more than 850,000 Italian companies are now subject to a mandatory deposit of their approved Annual Financial Statements to the Italian Business Register in XBRL.

Written for nonaccountants, What Else You Should Know about a Government's Finances: A Guide to Notes to the Financial Statements and Supporting Information, is a plain-language introduction to the information that accompanies a state or local government's annual financial statements.

was sentenced Monday to three and half years in prison for committing insider trading and falsifying annual financial statements.

Black's Canadian arm, Hollinger Inc, has also said that its annual financial statements will be delayed because of the 'material change in the relationship' between it and HI.

Both SOPs are effective for annual financial statements issued for fiscal years ending after December 15, 2003, and for interim financial statements issued after initial application.

accounting-rule makers are requiring state and local governments to disclose what they are doing to fix year-2000 computer problems in their annual financial statements.