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.
IFRS - Issued IFRS Standards
A full list of IFRS Accounting Standards, IFRIC Interpretations and associated material.
• A library of IFRS-related publications available for download and subscription including our popular IFRS in Focus newsletters and other publications • IFRS Model Financial Statements and Presentation and Disclosure Checklists, with many versions …
IFRS 9 Financial Instruments (Hedge Accounting and Amendments to IFRS 9, IFRS 7 and IAS 39) issued in November 2013 Prepayment Features with Negative Compensation (Amendments to IFRS 9)
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
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 2023 - IAS Plus
2023年9月7日 · Effective dates of IFRSs and amendments. 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.
IAS Plus — IFRS, global financial reporting and accounting resources
IFRS in your pocket 2023 provides a comprehensive summary of current IFRS Standards and Interpretations, including details of IASB and ISSB projects.
1. Introduction. In May 2011 the International Accounting Standards Board (IASB) published a package of five standards (consolidation package) which set out the requirements for consolidation, joint arrangements and disclosure of interests in other entities. The standards are: IFRS 10 Consolidated Financial Statements. IFRS 11 Joint Arrangements.
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)