International Financial Reporting Standards
- International Financial Reporting Standards
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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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International Financial Reporting Standards (IFRS)For further information, see the IASB website: .
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+ International Financial Reporting Standards (IFRS)
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.
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International Financial Reporting Standards (IFRS)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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