IFRS 5 refers to the International Financial Reporting Standards relating to Non-current assets held for sale and discontinued operations. If a non-current...

International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards...

Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation. The IFRS include The Conceptual Framework for Financial Reporting； The...

In aviation, instrument flight rules (IFR) is one of two sets of regulations governing all aspects of civil aviation aircraft operations; the other is...

Standards, the non-controlling interest is reported in accordance with IFRS 5 and is shown at the very bottom of the Equity section on the consolidated...

for annual periods beginning on 1 January 2012. London: IFRS Foundation. ISBN 9781907877360. IFRS Foundation Technical Summary: IAS 16 Property, Plant and...

(IFRS) is a set of accounting standards stating how particular types of transactions and other events should be reported in financial statements. IFRS...

controlling standard is IFRS 16, "Leases" which an entity shall apply for annual reporting periods beginning on or after 1 January 2019. IFRS 16, phased out the...

assets reported: for example, the United States uses US GAAP (as opposed to IFRS), which only reports the net derivative position in most cases, leading to...

numbered in the same way as the International Financial Reporting Standards (IFRS). National Financial Reporting Authority (NFRA) recommend these standards...