Matches in DBpedia 2014 for { <http://dbpedia.org/resource/International_Financial_Reporting_Standards> ?p ?o. }
Showing items 1 to 66 of
66
with 100 items per page.
- International_Financial_Reporting_Standards abstract "International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. They are a consequence of growing international shareholding and trade and are particularly important for companies that have dealings in several countries. They are progressively replacing the many different national accounting standards. The rules to be followed by accountants to maintain books of accounts which is comparable, understandable, reliable and relevant as per the users internal or external.IFRS, with the exception of IAS 29 Financial Reporting in Hyperinflationary Economies and IFRIC 7 Applying the Restatement Approach under IAS 29, are authorized in terms of the historical cost paradigm. IAS 29 and IFRIC 7 are authorized in terms of the constant purchasing power paradigm.IFRS began as an attempt to harmonize accounting across the European Union but the value of harmonization quickly made the concept attractive around the world. They are sometimes still called by the original name of International Accounting Standards (IAS). IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). On 1 April 2001, the new International Accounting Standards Board (IASB) took over from the IASC the responsibility for setting International Accounting Standards. During its first meeting the new Board adopted existing IAS and Standing Interpretations Committee standards (SICs). The IASB has continued to develop standards calling the new standards International Financial Reporting Standards.In the absence of a Standard or an Interpretation that specifically applies to a transaction, management must use its judgement in developing and applying an accounting policy that results in information that is relevant and reliable. In making that judgement, IAS 8.11 requires management to consider the definitions, recognition criteria, and measurement concepts for assets, liabilities, income, and expenses in the Framework.Criticisms of IFRS are (1) that they are not being adopted in the US (see GAAP) , (2) a number of criticisms from France and (3) that IAS 29 Financial Reporting in Hyperinflationary Economies had no positive effect at all during 6 years in Zimbabwe´s hyperinflationary economy. The IASB offered responses to the first two criticisms, but has offered no response to the last criticism while IAS 29 is currently (March 2014) being implemented in its original ineffective form in Venezuela and Belarus.".
- International_Financial_Reporting_Standards wikiPageExternalLink productCd-0470477083.html.
- International_Financial_Reporting_Standards wikiPageExternalLink adopted-commission.
- International_Financial_Reporting_Standards wikiPageExternalLink 27_3213_NicolaasSmithCapitalMaintenanceinUnitsofConstantPurchasingPower_0_NicolaasSmithCommentLettertotheConceptualFrameworkDiscussionPaper.pdf.
- International_Financial_Reporting_Standards wikiPageExternalLink JOHtml.do?uri=OJ:L:2003:261:SOM:EN:HTML.
- International_Financial_Reporting_Standards wikiPageExternalLink l26040.htm.
- International_Financial_Reporting_Standards wikiPageExternalLink 0,,contentMDK:22577649~pagePK:64168445~piPK:64168309~theSitePK:4152118,00.html.
- International_Financial_Reporting_Standards wikiPageExternalLink Roadmap%20toward%20IFRS%20Adoption%20in%20Taiwan-2009.pdf.
- International_Financial_Reporting_Standards wikiPageExternalLink 2c557501a5b91210VgnVCM200000bb42f00aRCRD.htm.
- International_Financial_Reporting_Standards wikiPageExternalLink www.educatedpakistan.net.
- International_Financial_Reporting_Standards wikiPageExternalLink www.iasb.org.
- International_Financial_Reporting_Standards wikiPageExternalLink International_Financial_Reporting_Standards_IFRS.
- International_Financial_Reporting_Standards wikiPageExternalLink www.ifrs.com.
- International_Financial_Reporting_Standards wikiPageExternalLink www.ifrsanswer.com.
- International_Financial_Reporting_Standards wikiPageExternalLink ifrs-course.
- International_Financial_Reporting_Standards wikiPageExternalLink ifrs.
- International_Financial_Reporting_Standards wikiPageExternalLink index.jhtml.
- International_Financial_Reporting_Standards wikiPageExternalLink ifrs.aspx.
- International_Financial_Reporting_Standards wikiPageExternalLink 33-8397.htm.
- International_Financial_Reporting_Standards wikiPageExternalLink ifrs-work-plan-final-report.pdf.
- International_Financial_Reporting_Standards wikiPageExternalLink Page.asp?intItemID=4355&lang=1.
- International_Financial_Reporting_Standards wikiPageExternalLink c2isard33a1_en.pdf.
- International_Financial_Reporting_Standards wikiPageExternalLink c2isard33a2_en.pdf.
- International_Financial_Reporting_Standards wikiPageExternalLink c2isard33a3_en.pdf.
- International_Financial_Reporting_Standards wikiPageExternalLink c2isard33a4_en.pdf.
- International_Financial_Reporting_Standards wikiPageExternalLink c2isard33a5_en.pdf.
- International_Financial_Reporting_Standards wikiPageExternalLink c2isard38_en.pdf.
- International_Financial_Reporting_Standards wikiPageExternalLink c2isard39_en.pdf.
- International_Financial_Reporting_Standards wikiPageExternalLink c2isard40_en.pdf.
- International_Financial_Reporting_Standards wikiPageID "87309".
- International_Financial_Reporting_Standards wikiPageRevisionID "606728088".
- International_Financial_Reporting_Standards hasPhotoCollection International_Financial_Reporting_Standards.
- International_Financial_Reporting_Standards subject Category:Accounting_terminology.
- International_Financial_Reporting_Standards subject Category:Financial_regulation.
- International_Financial_Reporting_Standards subject Category:International_Financial_Reporting_Standards.
- International_Financial_Reporting_Standards comment "International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. They are a consequence of growing international shareholding and trade and are particularly important for companies that have dealings in several countries. They are progressively replacing the many different national accounting standards.".
- International_Financial_Reporting_Standards label "International Accounting Standards".
- International_Financial_Reporting_Standards label "International Financial Reporting Standards".
- International_Financial_Reporting_Standards label "International Financial Reporting Standards".
- International_Financial_Reporting_Standards label "International Financial Reporting Standards".
- International_Financial_Reporting_Standards label "International Financial Reporting Standards".
- International_Financial_Reporting_Standards label "International Financial Reporting Standards".
- International_Financial_Reporting_Standards label "Międzynarodowe Standardy Sprawozdawczości Finansowej".
- International_Financial_Reporting_Standards label "Normas Internacionales de Información Financiera".
- International_Financial_Reporting_Standards label "Международные стандарты финансовой отчётности".
- International_Financial_Reporting_Standards label "المعايير الدولية لإعداد التقارير المالية".
- International_Financial_Reporting_Standards label "国际财务报告准则".
- International_Financial_Reporting_Standards label "国際財務報告基準".
- International_Financial_Reporting_Standards sameAs Mezinárodní_standardy_účetního_výkaznictví.
- International_Financial_Reporting_Standards sameAs International_Financial_Reporting_Standards.
- International_Financial_Reporting_Standards sameAs Διεθνή_Πρότυπα_Χρηματοοικονομικής_Πληροφόρησης.
- International_Financial_Reporting_Standards sameAs Normas_Internacionales_de_Información_Financiera.
- International_Financial_Reporting_Standards sameAs International_Financial_Reporting_Standards.
- International_Financial_Reporting_Standards sameAs Standar_Pelaporan_Keuangan_Internasional.
- International_Financial_Reporting_Standards sameAs International_Accounting_Standards.
- International_Financial_Reporting_Standards sameAs 国際財務報告基準.
- International_Financial_Reporting_Standards sameAs 국제회계기준.
- International_Financial_Reporting_Standards sameAs International_Financial_Reporting_Standards.
- International_Financial_Reporting_Standards sameAs Międzynarodowe_Standardy_Sprawozdawczości_Finansowej.
- International_Financial_Reporting_Standards sameAs International_Financial_Reporting_Standards.
- International_Financial_Reporting_Standards sameAs m.0lzs_.
- International_Financial_Reporting_Standards sameAs Q176831.
- International_Financial_Reporting_Standards sameAs Q176831.
- International_Financial_Reporting_Standards wasDerivedFrom International_Financial_Reporting_Standards?oldid=606728088.
- International_Financial_Reporting_Standards homepage JOHtml.do?uri=OJ:L:2003:261:SOM:EN:HTML.
- International_Financial_Reporting_Standards isPrimaryTopicOf International_Financial_Reporting_Standards.