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International Financial Reporting Standards [1 record]
Record 1 - internal organization data 2013-09-20
Record 1, English
Record 1, Subject field(s)
- Titles of International Laws and Regulations
- Financial Accounting
Record 1, Main entry term, English
- International Financial Reporting Standards
1, record 1, English, International%20Financial%20Reporting%20Standards
correct, plural
Record 1, Abbreviations, English
- IFRS 2, record 1, English, IFRS
correct, plural
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A set of international accounting standards that state how particular types of transactions and other events should be reported in financial statements, [and that] are issued by the International Accounting Standards Board. 3, record 1, English, - International%20Financial%20Reporting%20Standards
Record number: 1, Textual support number: 1 OBS
IFRS are sometimes confused with International Accounting Standards (IAS), which are the older standards that IFRS replaced. IAS were issued from 1973 to 2000. 3, record 1, English, - International%20Financial%20Reporting%20Standards
Record number: 1, Textual support number: 2 OBS
The goal with IFRS is to make international comparisons as easy as possible. This is difficult because, to a large extent, each country has its own set of rules. For example, U.S. GAAP [Generally Accepted Accounting Principles] are different from Canadian GAAP. Synchronizing accounting standards across the globe is an ongoing process in the international accounting community. 3, record 1, English, - International%20Financial%20Reporting%20Standards
Record 1, French
Record 1, Domaine(s)
- Titres de lois et de règlements internationaux
- Comptabilité générale
Record 1, Main entry term, French
- Normes internationales d'information financière
1, record 1, French, Normes%20internationales%20d%27information%20financi%C3%A8re
correct, feminine noun, plural
Record 1, Abbreviations, French
- IFRS 2, record 1, French, IFRS
correct, see observation, feminine noun, plural
- NIIF 3, record 1, French, NIIF
correct, feminine noun, plural
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Un ensemble unique de normes de haute qualité, universellement acceptées [qui] sont publiées par l'International Accounting Standards Board («IASB») de Londres, au Royaume-Uni. 4, record 1, French, - Normes%20internationales%20d%27information%20financi%C3%A8re
Record number: 1, Textual support number: 1 OBS
Comptables Agréés du Canada, l'Ordre des comptables agréés du Québec, l'Autorité des marchés financiers du Québec, la Compagnie Nationale des Commissaires aux Comptes de France, l'Institut des Reviseurs d'entreprises de Belgique et l'Autorité des marchés financiers de France ont conservé l'acronyme anglais IFRS dans leurs textes français. 5, record 1, French, - Normes%20internationales%20d%27information%20financi%C3%A8re
Record 1, Spanish
Record 1, Textual support, Spanish
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