(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...
When measuring fair value, the entity is required to maximise the use of observable inputs (inputs developed using market data) and minimise the use of unobservable inputs (inputs for which market data are not available). To this end, the standard introduces a fair value hierarchy, whic...
What is IFRS? International Financial Reporting Standards (IFRS) are 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. ...
Past attendees See who has already trusted our training courseshere. Why CSRWorks CSRWorks International is an IFRS Foundation-approved Integrated Reporting Training Partner. Our training is developed and conducted by approved trainers who have extensive international experience in integrated reporting. Our...
The eventual adoption of IFRS by small businesses and not-for-profit organizations is likely to be market driven.The IASB has developed a version of IFRS for small and medium-size entities that would minimize complexity and reduce the cost of financial statement preparation,yet allow users of tho...
The publication of prototype climate and general disclosure requirements developed by the Technical Readiness Working Group (TRWG), a group formed by the IFRS Foundation Trustees to undertake preparatory work for the ISSB. These prototypes are the result of six months of joint work by representatives...
A unit of account is the single asset or liability or group of assets or liabilities. The characteristic of an asset or liability must be distinguished from a characteristic arising from the holding of an asset or liability by an entity. An example of this is...
光华方向-会计系财会计准则ifrs1.pdf,IFRS 1 International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards This version was issued in November 2008. Its effective date is 1 July 2009. It includes amendments
They were developed by the International Accounting Standards Board, which is part of the not-for-profit, London-based IFRS Foundation. The Foundation says it sets the standards to “bring transparency, accountability, and efficiency to financial markets around the world."3 ...
They were developed by the International Accounting Standards Board, which is part of the not-for-profit, London-based IFRS Foundation. The Foundation says it sets the standards to “bring transparency, accountability, and efficiency to financial markets around the world."3 ...