The Conceptual Framework contributes to the stated mission of the IFRS Foundation and of the Board, which is part of the IFRS Foundation. That mission is to develop Standards that bring transparency, accountability and efficiency to financial markets around the world.
Each chapter briefly summarizes and explains a new or revised IFRS, the issue or issues the standard addresses, the key underlying concepts, the appropriate accounting treatment, and the associated requirements for presentation and disclosure.
IFRS in your pocket is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the International Accounting
IFRS Accounting Standards Navigator
The IFRS Accounting Standards Navigator houses all IFRS Accounting Standards and related materials. Premium access: the IFRS Digital Subscription offers enhanced content and exclusive features. Free access: provides a basic level of access to all registered users of IFRS.org.
contains the bases for conclusions that accompany the IFRS Accounting Standards, the Conceptual Framework for Financial Reporting and IFRS practice statements, together with
2023年12月31日 · IFRS® Accounting Standards at a Glance (IAAG) has been compiled to assist in gaining a high level overview of IFRS Accounting Standards, including International Accounting Standards and Interpretations. IAAG includes all IFRS Accounting Standards in issue as at 31 December 2023. If a Standard or Interpretation has been revised with a future
IFRS in your pocket 2023 - IAS Plus
2023年9月7日 · IFRS in your pocket is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the IASB and ISSB.
• Model IFRS financial statements and checklists, with versions available tailored to specific jurisdictions • An extensive electronic library of both global and jurisdiction-specific
Manual of accounting - IFRS - Viewpoint
2022年12月31日 · A comprehensive guide to the applicable IFRS Accounting Standards, organised by standard. Chapters 01 - Introduction, accounting principles and applicability of IFRS (Conceptual framework)
International Accounting Standard 1 Presentation of Financial Statements (as revised in 2007) was approved for issue by ten of the fourteen members of the International Accounting Standards Board. Professor Barth and Messrs Cope, Garnett and Leisenring dissented.
- 某些结果已被删除