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  1. Register with us to receive free access to the HMTL and PDF files of the current year's consolidated Issued IFRS Accounting Standards and IFRIC Interpretations (Part A), the Conceptual Framework for Financial Reporting and IFRS Practice Statements, and available translations of Standards.

  2. 3 jurisdictions permit or require IFRS Standards for at least some domestic publicly accountable entities. Africa 36 jurisdictions in Africa require IFRS Standards to be applied by all or most of their domestic publicly accountable entities and one permits or requires IFRS Standards for at least some domestic publicly accountable entities.

  3. IFRS® Accounting Standards. issued at 1 January 2023, reflecting changes not yet required. This edition is issued in three parts.

  4. Download. 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. The information included in this edition of IFRS in your pocket reflects developments until 30 September 2022.

  5. Dis­clo­sures in the Financial State­ments of Banks and Similar Financial In­sti­tu­tions. Su­per­seded by IFRS 7 effective 1 January 2007. 1990. IAS 31. Interests In Joint Ventures. Su­per­seded by IFRS 11 and IFRS 12 effective 1 January 2013. 2003*. IAS 32. Financial In­stru­ments: Pre­sen­ta­tion.

  6. In ternational convergence in accounting standards under the leadership of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in the United States has now progressed to the point where more than 100 countries currently subscribe to the International Financial Reporting Standards (IFRS).

  7. 31 de dic. de 2023 · 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 ...