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IFRS STANDARD [4 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2025-01-08

English

Subject field(s)
  • Titles of Standards
  • Financial Accounting
  • Environment
OBS

IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). ... IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs.

OBS

IFRS: International Financial Reporting Standards.

Key term(s)
  • IFRS Sustainability Disclosure Standard

French

Domaine(s)
  • Titres de normes
  • Comptabilité générale
  • Environnement
OBS

IFRS : Normes internationales d'information financière.

Key term(s)
  • Norme IFRS de divulgation sur le développement durable

Spanish

Save record 1

Record 2 2024-10-29

English

Subject field(s)
  • Titles of Standards
  • Financial Accounting
  • Finance
OBS

IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). ... IFRS Accounting Standards are ... a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health.

OBS

IFRS: International Financial Reporting Standards

Key term(s)
  • IFRS Accounting Standard

French

Domaine(s)
  • Titres de normes
  • Comptabilité générale
  • Finances
OBS

IFRS : Normes internationales d'information financière

Key term(s)
  • Norme comptable IFRS

Spanish

Save record 2

Record 3 2024-10-29

English

Subject field(s)
  • Titles of Standards
  • Financial Accounting
  • Finance
OBS

The IFRS Foundation ... develops high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards. The standards are developed by ... the International Accounting Standards Board and [the] International Sustainability Standards Board.

Key term(s)
  • International Financial Reporting Standard
  • IFRS Standard

French

Domaine(s)
  • Titres de normes
  • Comptabilité générale
  • Finances
Key term(s)
  • Norme internationale d'information financière
  • Norme IFRS

Spanish

Save record 3

Record 4 2008-11-13

English

Subject field(s)
  • Financial Accounting
CONT

The IFRS(International Financial Reporting Standard) requires an entity to adopt the "management approach" to reporting on the financial performance of its operating segments. Generally, the information to be reported would be what management uses internally for evaluating segment performance and deciding how to allocate resources to operating segments. Such information may be different from what is used to prepare the income statement and balance sheet. The IFRS therefore requires explanations of the basis on which the segment information is prepared and reconciliations to the amounts recognised in the income statement and balance sheet.

French

Domaine(s)
  • Comptabilité générale
DEF

Pour l'établissement des informations sectorielles à présenter dans les états financiers, méthode servant à déterminer le mode de sectorisation, fondée sur la façon dont la direction organise les différents secteurs à l'intérieur de l'entreprise aux fins de la prise de décisions touchant l'exploitation et de l'évaluation de la performance.

Spanish

Save record 4

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