International Financial Reporting Standards: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Make 'exchange' without capital letter.) |
imported>Doug Williamson (Add link.) |
||
| (19 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
''Financial reporting.'' | |||
(IFRS). | (IFRS). | ||
The internationally recognised system of financial reporting required for all companies quoted on an EU stock exchange from 2005. | The internationally recognised system of financial reporting required for all companies quoted on an EU stock exchange from 2005, as well as for many other large companies internationally. | ||
The system operates via individual International Financial Reporting Standards (sometimes also known as International Accounting Standards or IAS) issued by the International Accounting Standards Board (IASB). | |||
''The following International Accounting Standards have been withdrawn or superseded: | |||
IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35.'' | |||
== See also == | == See also == | ||
* [[Conceptual framework]] | |||
* [[Financial]] | |||
* [[Financial reporting]] | |||
* [[Financial Reporting Standard]] (FRS) | |||
* [[Generally accepted accounting principles]] (GAAP) | |||
* [[Hedge accounting]] | * [[Hedge accounting]] | ||
* [[IAS 1]] | * [[IAS 1]] | ||
* [[IAS 2]] | * [[IAS 2]] | ||
| Line 14: | Line 25: | ||
* [[IAS 8]] | * [[IAS 8]] | ||
* [[IAS 10]] | * [[IAS 10]] | ||
* [[IAS 12]] | * [[IAS 12]] | ||
* [[IAS 16]] | * [[IAS 16]] | ||
* [[IAS 19]] | * [[IAS 19]] | ||
* [[IAS 20]] | * [[IAS 20]] | ||
| Line 28: | Line 36: | ||
* [[IAS 28]] | * [[IAS 28]] | ||
* [[IAS 29]] | * [[IAS 29]] | ||
* [[IAS 32]] | * [[IAS 32]] | ||
* [[IAS 33]] | * [[IAS 33]] | ||
| Line 38: | Line 45: | ||
* [[IAS 40]] | * [[IAS 40]] | ||
* [[IAS 41]] | * [[IAS 41]] | ||
* [[International Accounting Standards]] | * [[IFRS 1]] | ||
* [[International Accounting Standards Board]] | * [[IFRS 2]] | ||
* [[IFRS 3]] | |||
* [[IFRS 4]] | |||
* [[IFRS 5]] | |||
* [[IFRS 6]] | |||
* [[IFRS 7]] | |||
* [[IFRS 8]] | |||
* [[IFRS 9]] | |||
* [[IFRS 10]] | |||
* [[IFRS 11]] | |||
* [[IFRS 12]] | |||
* [[IFRS 13]] | |||
* [[IFRS 14]] | |||
* [[IFRS 15]] | |||
* [[IFRS 16]] | |||
* [[IFRS 17]] | |||
* [[IFRS Foundation]] | |||
* [[International Accounting Standards]] (IAS) | |||
* [[International Accounting Standards Board]] (IASB) | |||
* [[International Financial Reporting Interpretations Committee]] | |||
* [[International Financial Reporting Standards Foundation]] | |||
* [[International GAAP]] | |||
* [[International Sustainability Standards Board]] (ISSB) | |||
* [[US GAAP]] | |||
== External link == | |||
[http://www.ifrs.org IFRS home page] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 15:41, 15 April 2023
Financial reporting.
(IFRS).
The internationally recognised system of financial reporting required for all companies quoted on an EU stock exchange from 2005, as well as for many other large companies internationally.
The system operates via individual International Financial Reporting Standards (sometimes also known as International Accounting Standards or IAS) issued by the International Accounting Standards Board (IASB).
The following International Accounting Standards have been withdrawn or superseded:
IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35.
See also
- Conceptual framework
- Financial
- Financial reporting
- Financial Reporting Standard (FRS)
- Generally accepted accounting principles (GAAP)
- Hedge accounting
- IAS 1
- IAS 2
- IAS 7
- IAS 8
- IAS 10
- IAS 12
- IAS 16
- IAS 19
- IAS 20
- IAS 21
- IAS 23
- IAS 24
- IAS 26
- IAS 27
- IAS 28
- IAS 29
- IAS 32
- IAS 33
- IAS 34
- IAS 36
- IAS 37
- IAS 38
- IAS 39
- IAS 40
- IAS 41
- IFRS 1
- IFRS 2
- IFRS 3
- IFRS 4
- IFRS 5
- IFRS 6
- IFRS 7
- IFRS 8
- IFRS 9
- IFRS 10
- IFRS 11
- IFRS 12
- IFRS 13
- IFRS 14
- IFRS 15
- IFRS 16
- IFRS 17
- IFRS Foundation
- International Accounting Standards (IAS)
- International Accounting Standards Board (IASB)
- International Financial Reporting Interpretations Committee
- International Financial Reporting Standards Foundation
- International GAAP
- International Sustainability Standards Board (ISSB)
- US GAAP
