International Financial Reporting Standards Ifrs

Ifrs standards provide companies with a passport to gain access to almost every capital market in the world including those in europe and the united states. International financial reporting standards ifrs is a set of accounting standards developed by an independent not for profit organization called the international accounting standards board iasb. The ifrs foundation s logo and the ifrs for smes logo the iasb logo the hexagon device eifrs ias iasb ifric ifrs ifrs for smes ifrs foundation international accounting standards international financial reporting standards niif and sic are registered trade marks of the ifrs foundation further details of which are available from the ifrs.

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Ifrs

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The goal of ifrs is to provide a global framework for how public companies prepare and disclose their financial statements.

International financial reporting standards ifrs. Ifrs 3 business combinations. And when a company adopts ifrs standards it is making a public commitment to the highest standards of financial information and investor. International financial reporting standards commonly called ifrs are accounting standards issued by the ifrs foundation and the international accounting standards board iasb. Ifrs 4 insurance contracts.

International financial reporting standards ifrs. This is a list of the international financial reporting standards ifrss and official interpretations as set out by the ifrs foundation it includes accounting standards either developed or adopted by the international accounting standards board iasb the standard setting body of the ifrs foundation. The ifrs foundation s logo and the ifrs for smes logo the iasb logo the hexagon device eifrs ias iasb ifric ifrs ifrs for smes ifrs foundation international accounting standards international financial reporting standards niif and sic are registered trade marks of the ifrs foundation further details of which are available from the ifrs. Ifrs 1 first time adoption of international financial reporting standards.

Most emerging economies adopting ifrs standards see a reduction in their cost of capital. International accounting standards board 2007. International financial reporting standards ifrss developed by the. They constitute a standardised way of describing the company s financial performance and position so that company financial statements are understandable and comparable across international boundaries.

International financial reporting standards ifrs is a set of accounting standards developed by the international accounting standards board iasb that is becoming the global standard for the preparation of public company financial statements the iasb is an independent accounting standards body based in london that is unaffiliated with the aicpa aicpa store or this website. Ifrs 2 share based payment. International financial reporting standards ifrs are a set of international accounting standards stating how particular types of transactions. Ifrs 5 non current assets held for sale and discontinued.

The ifrs include. International financial reporting standards 2007 including international accounting standards ias tm and interpretations as at 1 january 2007 lexisnexis isbn 1 4224 1813 8 original texts of ias ifrs sic and ifric adopted by the commission of the european communities and published in official journal of the european union.