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  2. Template : International Financial Reporting Standards

    en.wikipedia.org/wiki/Template:International...

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us; Help; Learn to edit; Community portal; Recent changes; Upload file

  3. Income statement - Wikipedia

    en.wikipedia.org/wiki/Profit_and_loss

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

  4. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    IFRS financial statements consist of: [26] a statement of financial position (balance sheet) a statement of comprehensive income. This may be presented as a single statement or with a separate statement of profit and loss and a statement of other comprehensive income; a statement of changes in equity; a statement of cash flows

  5. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    January 1, 2010: IFRS 2: IFRIC 9: Reassessment of Embedded Derivatives 2006 June 1, 2006: October 8, 2010: IFRS 9: IFRIC 10 Interim Financial Reporting and Impairment 2006 November 1, 2006: IFRIC 11 IFRS 2-Group and Treasury Share Transactions 2006 March 1, 2007: January 1, 2010: IFRS 2: IFRIC 12 Service Concession Arrangements 2006 January 1 ...

  6. IFRS 1 - Wikipedia

    en.wikipedia.org/wiki/IFRS_1

    IFRS 1 applies to an entity's "first IFRS financial statements" and interim financial reports for parts of the period covered by the first IFRS financial statements. [ 1 ] The standard defines an entity's first financial statement as "the first annual financial statements in which the entity adopts IFRSs, by an explicit and unreserved statement ...

  7. XBRL - Wikipedia

    en.wikipedia.org/wiki/XBRL

    A tool for converting the consolidated balance sheet, income statement, and statement of cash flows into XBRL‐tagged format. [ 27 ] Corporate governance is significantly and positively associated with a firm's decision to be an early and voluntary filer of financial information in XBRL format.

  8. International Public Sector Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Public...

    IFRS are issued by the International Accounting Standards Board (IASB). IPSASB adapts IFRS to a public sector context when appropriate. In undertaking that process, the IPSASB attempts, wherever possible, to maintain the accounting treatment and original text of the IFRS unless there is a significant public sector issue which warrants a departure.

  9. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    In 2010, the SEC instructed the staff to create and implement a work plan that addresses whether, when and how U.S. GAAP should be merged into a global reporting model developed by International Accounting Standards Board (IASB)—the standards setting body designated by the International Financial Reporting Standards (IFRS).

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