• Thumbnail for International Financial Reporting Standards
    International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting...
    34 KB (3,831 words) - 01:29, 2 October 2024
  • International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards...
    17 KB (218 words) - 16:15, 21 May 2024
  • Thumbnail for Financial statement
    accounting rules made by the International Accounting Standards Board (IASB). IASB develops International Financial Reporting Standards that have been adopted...
    10 KB (1,185 words) - 17:52, 21 July 2024
  • Thumbnail for Financial Accounting Standards Board
    International Accounting Standards Board (IASB), the independent accounting standard-setting body of the International Financial Reporting Standards Foundation. The...
    38 KB (3,946 words) - 10:45, 29 July 2024
  • Thumbnail for Indian Accounting Standards
    same way as the International Financial Reporting Standards (IFRS). National Financial Reporting Authority (NFRA) recommend these standards to the Ministry...
    9 KB (591 words) - 05:46, 22 September 2024
  • Thumbnail for Financial accounting
    preparation of financial statements. On the other hand, International Financial Reporting Standards (IFRS) is a set of accounting standards stating how particular...
    22 KB (2,729 words) - 09:29, 11 September 2024
  • Thumbnail for Generally Accepted Accounting Principles (United States)
    based in the United States. The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which is...
    20 KB (2,462 words) - 19:40, 5 October 2024
  • Thumbnail for International Standards on Auditing
    International Standards on Auditing (ISA) are professional standards for the auditing of financial information. These standards are issued by the International...
    3 KB (385 words) - 08:06, 27 September 2023
  • Thumbnail for International Sustainability Standards Board
    development of sustainability-related financial reporting standards to meet investors' needs for sustainability reporting. In principle, sustainability-related...
    5 KB (522 words) - 05:11, 28 September 2024
  • successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (IFRS) and...
    9 KB (996 words) - 05:49, 9 September 2024
  • Thumbnail for IFRS Foundation
    financial reporting standard-setting. Its main objectives include the development and promotion of the International Financial Reporting Standards (IFRS)...
    9 KB (724 words) - 11:26, 10 October 2024
  • companies known as the N100) have adopted the GRI Standards for reporting. GRI is used as a reporting standard by a majority of the companies surveyed in all...
    33 KB (3,303 words) - 03:02, 16 September 2024
  • 2017-04-05. "New Zealand International Financial Reporting Standards 2007-2014". The Treasury New Zealand. "Financial reporting framework in Australia"...
    8 KB (799 words) - 10:14, 12 June 2024
  • Thumbnail for Nepal Financial Reporting Standards
    Nepal Financial Reporting Standards (NFRS) are designed as a common global language for business affairs so that company accounts are understandable and...
    5 KB (638 words) - 18:30, 16 April 2024
  • extant corpus of IAS which it continued to develop as International Financial Reporting Standards. The IASC was founded as a result of an agreement between...
    16 KB (2,278 words) - 22:57, 10 February 2021
  • preparation of financial statements. These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting...
    42 KB (5,753 words) - 09:24, 9 May 2024
  • Thumbnail for Historical cost
    inflation and deflation. During hyperinflation, International Financial Reporting Standards (IFRS) require financial capital maintenance in units of constant...
    17 KB (2,125 words) - 22:13, 11 January 2024
  • Thumbnail for Amortization (accounting)
    sheet and as an expense in the income statement. Under International Financial Reporting Standards, guidance on accounting for the amortization of intangible...
    3 KB (306 words) - 18:07, 15 August 2024
  • Thumbnail for Earnings per share
    Earnings per share (category Financial ratios)
    numerator and denominator of the equation separately. Under International Financial Reporting Standards, diluted earnings per share is calculated by adjusting...
    9 KB (1,012 words) - 16:51, 7 October 2024
  • Thumbnail for Sustainability Accounting Standards Board
    standardized reporting of ESG data. Just as the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have...
    44 KB (4,677 words) - 13:06, 28 August 2024
  • Thumbnail for Revenue recognition
    Revsine 2002, p. 110 Financial Accounting Standards Board (2008). "Statement of Financial Accounting Standards No. 66, Paragraph 65" (PDF). Retrieved March...
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  • From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconciliation to U.S...
    3 KB (398 words) - 06:21, 10 September 2023
  • using International Financial Reporting Standards, the controlling standard is IFRS 16, "Leases" which an entity shall apply for annual reporting periods...
    11 KB (1,760 words) - 00:09, 2 July 2024
  • Thumbnail for Adjusting entries
    methods US Generally Accepted Accounting Principles International Financial Reporting Standards Further reading: Adjusting Entries Explanation with examples...
    5 KB (491 words) - 13:46, 17 July 2024
  • Australian Accounting Standards Board (AASB) is an Australian Government agency that develops and maintains financial reporting standards applicable to entities...
    10 KB (1,034 words) - 07:24, 9 May 2024
  • Thumbnail for Provision (accounting)
    Provision (accounting) (category Liability (financial accounting))
    In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity...
    6 KB (729 words) - 18:22, 19 April 2024
  • Thumbnail for Accounting period
    follow April to March as the accounting period. The International Financial Reporting Standards allow a period of 52 weeks as an accounting period instead...
    6 KB (853 words) - 11:53, 2 September 2024
  • Thumbnail for FIFO and LIFO accounting
    the LIFO method. In most sets of accounting standards, such as the International Financial Reporting Standards, FIFO (or LIFO) valuation principles are "in-fine"...
    7 KB (798 words) - 02:56, 13 September 2024
  • Thumbnail for Deferred tax
    accounting standards require a temporary difference approach. Other accounting standards which deal with deferred tax include: UK GAAP - Financial Reporting Standard...
    8 KB (1,129 words) - 21:20, 6 October 2024
  • Thumbnail for IFRS 9
    IFRS 9 (category International Financial Reporting Standards)
    IFRS 9 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting...
    16 KB (1,798 words) - 18:17, 4 September 2024