into force on 1 January 2018, replacing the earlier IFRS for financial instruments, IAS 39. IFRS 9 began as a joint project between IASB and the Financial...
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List of International Financial Reporting Standards (section List of the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS))
Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation. The IFRS include The Conceptual Framework for Financial Reporting； The...
17 KB (218 words) - 16:15, 21 May 2024
International Financial Reporting Standards (redirect from Ifrs)
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards...
34 KB (3,831 words) - 01:29, 2 October 2024
IFRS 4 is an International Financial Reporting Standard (IFRS) issued by the International Accounting Standards Board (IASB) providing guidance for the...
6 KB (615 words) - 13:10, 28 March 2024
Federal Reserve Bank of Chicago. Accessed August 2, 2015. IFRS List – The online community about IFRS/IAS and Auditing Understanding Derivatives: Markets and...
6 KB (363 words) - 17:21, 3 July 2024
55–67. "IFRS in practice: IAS 36 Impairment of assets" (PDF). BDO International. December 2013. "Impairment of financial instruments under IFRS 9" (PDF)...
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IFRS 7, titled Financial Instruments: Disclosures, is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards...
5 KB (537 words) - 12:11, 27 April 2021
Retrieved 2022-02-28. "IFRS". www.ifrs.org. Retrieved 26 June 2019. "Exposure Draft and comment letters—Amendments to IFRS 17". www.ifrs.org. IASB. Retrieved...
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Standard 9: Financial Instruments. International Accounting Standards Board. October 2010. p. A312. "The beginning of the end for IAS 39 - Issue of IFRS 9 regarding...
57 KB (6,641 words) - 11:10, 11 September 2024
Available for sale (section IFRS Treatment)
Generally Accepted Accounting Principles (US GAAP), specifically FAS 115. The IFRS also includes a fourth classification: loans and receivables. Under US GAAP...
3 KB (363 words) - 21:35, 3 May 2022