Ad
related to: checklist of compliance with ifrs 13
Search results
Results from the WOW.Com Content Network
IFRS 1: First-time Adoption of International Financial Reporting Standards 2003 January 1, 2004: IFRS 2: Share-based Payment: 2004 January 1, 2005: IFRS 3: Business Combinations: 2004 April 1, 2004: IFRS 4: Insurance Contracts: 2004 January 1, 2005: January 1, 2023 IFRS 17: IFRS 5: Non-current Assets Held for Sale and Discontinued Operations ...
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
IFRS 1; IFRS 2; IFRS 4; IFRS 5; IFRS 7; IFRS 9; IFRS 10; IFRS 10, 11 and 12; IFRS 11; IFRS 12; IFRS 13; IFRS 15; IFRS 16; IFRS 17; IFRS Foundation; International Public Sector Accounting Standards; International Sustainability Standards Board
This page was last edited on 12 October 2020, at 15:18 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.
The IFRS Foundation raises funds for the operation of the IASB. [13] The majority of the funding is voluntary contributions from jurisdictions that have put in place national financing regimes. The contribution is normally a percentage of the total gross domestic product of all contributing jurisdictions.
IFRS 13, Fair Value Measurement, was adopted by the International Accounting Standards Board on May 12, 2011. [17] IFRS 13 provides guidance for how to perform fair value measurement under International Financial Reporting Standards and took effect on January 1, 2013. [17] It does not provide guidance as to when fair value should be used. [18]
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.
Features of Audit documentation are defined by related audit standards ie. IFRS, [2] USGAAP. [3] Following features might be considered as minimum: Reviewed by auditors with supervisors noted. Signed, dated and approved by relevant level of audit staff with sufficient cross reference.
Ad
related to: checklist of compliance with ifrs 13