International Financial Reporting Standards
- International Financial Reporting Standards
- IFRS
*Financial reporting standards issued by the *International Accounting Standards Board (IASB). The IFRS are intended to encourage global convergence of financial reporting practices. The IASB accepted the * International Accounting Standards of its predecessor body, and is gradually revising and superseding them within its IFRS framework. The first IFRS, titled First-time Adoption of International Financial Reporting Standards, was issued in 2003. It covered ways of making a transition from local GAAP to IFRS. The name change from International Accounting Standards to International Financial Reporting Standards reflects the fact that the latter explicitly cover more than merely accounting matters - they touch on all aspects of financial reporting, including directors’ reports. Web site: www.iasb.org.uk
Auditor's dictionary.
2014.
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