• 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 (3,813 words) - 15:40, 28 June 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 IFRS Foundation
    The International Financial Reporting Standards Foundation or IFRS Foundation (sometimes IFRSF) is a nonprofit organization that oversees financial reporting...
    9 KB (749 words) - 09:50, 19 December 2023
  • Thumbnail for International Sustainability Standards Board
    including the Global Reporting Initiative, International Accounting Standards Board, U.S. Financial Accounting Standards Board, International Organization of...
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  • 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 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...
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  • An international standard is a technical standard developed by one or more international standards organizations. International standards are available...
    12 KB (1,311 words) - 22:42, 9 July 2024
  • Thumbnail for XBRL
    first: foreign companies which use International Financial Reporting Standards (IFRS) are expected to submit their financial returns to the SEC using XBRL...
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  • Thumbnail for Generally Accepted Accounting Principles (United States)
    Accountants (AICPA) Issues Papers International Financial Reporting Standards of the International Accounting Standards Board Pronouncements of professional...
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  • 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
  • concept of sustainability reporting: ESG reporting, non-financial reporting, extra-financial reporting, social reporting, CSR reporting and socio-economic and...
    47 KB (5,400 words) - 14:49, 1 August 2024
  • The Global Reporting Initiative (known as GRI) is an international independent standards organization that helps businesses, governments, and other organizations...
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  • Thumbnail for International Organization for Standardization
    The International Organization for Standardization (ISO /ˈaɪsoʊ/) is an independent, non-governmental, international standard development organization...
    47 KB (4,402 words) - 13:39, 6 August 2024
  • 2017-04-05. "New Zealand International Financial Reporting Standards 2007-2014". The Treasury New Zealand. "Financial reporting framework in Australia"...
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  • National Financial Reporting Authority (NFRA) is an independent regulator set up to oversee the auditing profession and the Indian Accounting Standards under...
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  • Integrated reporting (IR, or <IR> in International Integrated Reporting Council publications) in corporate communication is a "process that results in...
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  • passage of Financial Reporting Act 2015 in the parliament of Bangladesh. In 2020 it signed agreements with International Valuation Standards Council, International...
    4 KB (235 words) - 06:41, 12 April 2024
  • Thumbnail for IAS 10
    IAS 10 (category International Financial Reporting Standards)
    International Accounting Standard 10 Events after the Reporting Period or IAS 10 is an international financial reporting standard adopted by the International...
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  • 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...
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  • Thumbnail for IAS 16
    IAS 16 (category International Financial Reporting Standards)
    International Accounting Standard 16 Property, Plant and Equipment or IAS 16 is an international financial reporting standard adopted by the International...
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  • Thumbnail for Financial audit
    criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash...
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  • Thumbnail for Accounting
    economies" have plans to converge towards or adopt the International Financial Reporting Standards (IFRS). Accounting is thousands of years old and can...
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  • Thumbnail for Carbon accounting
    and reporting protocols. In 2015 more than 40 countries had some type of reporting requirement in place. The EU's Corporate Sustainability Reporting Directive...
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  • (comparable with the US GAAP or the International Financial Reporting Standards (IFRS)), consistent reporting standards for socially oriented organisations...
    24 KB (2,404 words) - 23:41, 20 April 2024
  • Thumbnail for Historical cost
    inflation and deflation. During hyperinflation, International Financial Reporting Standards (IFRS) require financial capital maintenance in units of constant...
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  • Thumbnail for Financial centre
    and accounting services. The International Monetary Fund's classes of major financial centres are: International Financial Centres (IFCs), such as New...
    77 KB (8,357 words) - 15:04, 22 July 2024
  • Thumbnail for Financial ratio
    Large multi-national corporations may use International Financial Reporting Standards to produce their financial statements, or they may use the generally...
    17 KB (1,966 words) - 21:29, 13 June 2024
  • Thumbnail for Financial plan
    Financial Planning for Professionals do not define what a financial plan is, but merely defer to the Certified Financial Planner Board of Standards'...
    9 KB (1,149 words) - 23:08, 11 June 2024
  • Thumbnail for Cost accounting
    methods for recognizing, allocating, aggregating and reporting such costs and comparing them with standard costs". Often considered a subset of managerial...
    26 KB (3,417 words) - 09:45, 28 July 2024
  • by IAS 36, effective July 1999. In United States GAAP, the Financial Accounting Standards Board (FASB) introduced the concept in 1995 with the release...
    10 KB (989 words) - 14:25, 4 June 2023