International Financial Reporting Standard
- International Financial Reporting Standard
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International Financial Reporting Standard (IFRS)
an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January 2010.
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For further information, see the IASB website: .
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USA
Accounting and financial reporting standards issued by the International Accounting Standards Board (IASB) for the preparation of general purpose financial statements. The IASB works with national accounting standard-setters to achieve convergence in accounting standards around the world.
European Union, United Kingdom
Accounting standards issued by the International Accounting Standards Board (IASB). The International Accounting Standards (IAS) Regulation (2002/3626/EC) requires entities that have their securities traded on an EU regulated market to prepare their consolidated accounts on an EU-adopted IFRS basis. In the UK, this means group accounts of listed companies using IFRS as adopted by the EU instead of UK GAAP for accounting periods starting on or after 1 January 2005.
For accounting periods beginning on or after 1 January 2007, entities with securities listed on AIM also have to prepare their consolidated accounts on an EU-adopted IFRS basis.
For further information, see Practice note, Accounting standards.
Practical Law Dictionary. Glossary of UK, US and international legal terms.
www.practicallaw.com.
2010.
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International Financial Reporting Standard 2 — (IFRS 2) Introduced by the IASB setting out how share based payments should be accounted for. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
International Financial Reporting Standard — UK US noun [C] (ABBREVIATION IFRS) ► ACCOUNTING one of the standards created by the International Accounting Standards Board which explains how company accounts must be recorded or shown … Financial and business terms
International Financial Reporting Standard 9 — Der International Financial Reporting Standard 9 Finanzinstrumente (IFRS 9) ist eine Rechnungslegungsvorschrift des IASB. Inhaltsverzeichnis 1 Einleitung 2 Entwicklung 3 Inhalte 3.1 … Deutsch Wikipedia
International Financial Reporting Standard 7 — Der International Financial Reporting Standard 7 Finanzinstrumente : Angaben (IFRS 7) ist eine Rechnungslegungsvorschrift des IASB. Inhaltsverzeichnis 1 Einleitung 2 Zweck 3 Entwicklung, Anwendung und Anwendungsbereich des IFRS 7 … Deutsch Wikipedia
International Financial Reporting Standard 4 — Der International Financial Reporting Standard 4 Versicherungsverträge (IFRS 4) ist ein internationaler Rechnungslegungstandard (IFRS) des International Accounting Standards Board (IASB), der die Rechnungslegung von Versicherungsverträgen regelt … Deutsch Wikipedia
International Financial Reporting Standard 5 — Der International Financial Reporting Standard 5 (IFRS 5) ist ein Rechnungslegungsstandard des International Accounting Standards Board (IASB) und umfasst Regelungen zur Bilanzierung von zur Veräußerung gehaltenen langfristigen Vermögenswerten… … Deutsch Wikipedia
International Financial Reporting Standard 3 — Der International Financial Reporting Standard 3 (IFRS 3) ist ein Rechnungslegungsstandard des International Accounting Standards Board (IASB), welcher die Bilanzierung von Unternehmenszusammenschlüssen zum Gegenstand hat. Inhaltsverzeichnis 1… … Deutsch Wikipedia
International Financial Reporting Standard 2 — Der International Financial Reporting Standard 2 (IFRS 2) ist ein Rechnungslegungstandard des International Accounting Standards Board (IASB), der die Bilanzierung anteilsbasierter Vergütungen regelt. Zu anteilsbasierten Vergütungen zählen… … Deutsch Wikipedia
International Financial Reporting Standard for small and medium-sized entities — Der International Financial Reporting Standard for small and medium sized entities (IFRS for SMEs) ist ein Rechnungslegungstandard des IASB, der die Rechnungslegung für kleine und mittlere Unternehmen (KMU) regelt. Der Standard wurde am 9. Juli… … Deutsch Wikipedia
International Financial Reporting Standard — IFRS Any of the accounting standards issued by the International Accounting Standards Board (IASB) since its institution in 2001. For financial years starting on or after 1 January 2005 listed companies in the EU are required to follow IFRSs in… … Big dictionary of business and management
