The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...
THERE IS A CLEAR TREND toward adopting IFRS as the single body of internationally accepted financial reporting standards. In the next few years, thousands of companies will move to IFRS as a primary ...
The IFRS Foundation, the group that oversees the International Accounting Standards Board and its work on International Financial Reporting Standards, published a case study report on how companies ...
Under the current rules of the US Securities and Exchange Commission (SEC), foreign issuers are allowed to use International Financial Reporting Standards (IFRS) financial statements in their ...
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Determining the location of your organisation’s IFRS sustainability disclosures
As the date for the mandatory adoption of IFRS sustainability disclosure standards, IFRS S1 (General Requirements for ...
Accountants preparing and auditing financial statements for U.S. companies stand a good chance of encountering IFRS. The SEC requires financial statements to be filed in U.S. GAAP, and U.S. users of ...
Journal of Accounting Research, Vol. 53, No. 5 (DECEMBER 2015), pp. 915-963 (49 pages) We outline several properties of IFRS that potentially affect the contractibility or the transparency of ...
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