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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.
Accounting Standards Committee of Germany (ASCG, in German: DRSC) [4] India. National Advisory Committee on Accounting Standards with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India; Iran. Accounting Standards Board [5] Malaysia. Malaysian Accounting Standards Board [6] Malta ...
The chart is the general guideline and every user can make any amendments and personally created accounts. The governments authorities accounting led by the Swedish National Financial Management Authority [2] and the communes led by Swedish Association of Local Authorities and Regions [3] [4] have special versions with adding special accounts for their purpose.
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The term Grenzplankostenrechnung, often referred to as GPK, has been translated as either Marginal Planned Cost Accounting [1] or Flexible Analytic Cost Planning and Accounting. [ 2 ] The GPK methodology has become the standard for cost accounting in Germany [ 2 ] as a "result of the modern, strong controlling culture in German corporations". [ 3 ]
AU [1] Section 150 states that there are ten standards: [2] three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which ...
The International Accounting Standards Committee (IASC) had been established in 1973 and had issued a number of standards known as International Accounting Standards (IAS). As the organization was reformed in 2001, it changed the name of the standard-setting body from IASC to IASB, and established a foundation to oversee it, initially known as ...
In 1975 it was renamed again to Deutsches Institut für Normung, or 'DIN' and is recognised by the German government as the official national-standards body, representing German interests at the international and European levels. The acronym, 'DIN' is often incorrectly expanded as Deutsche Industrienorm ("German Industry Standard"). This is ...