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This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.
The Board's 2016 Constitution states that the publication of an Exposure Draft, or an IFRS Standard (including an IAS Standard or an IFRIC Interpretation of the Interpretations Committee) shall require approval by eight members of the Board, if there are 13 members or fewer, or by nine members if there are 14 members. Other decisions of the ...
IFRS Accounting. The IASB is an independent group of experts with an appropriate mix of recent practical experience and broad geographical diversity, as required by the IFRS Foundation Constitution. [4] IASB members are responsible for the development and publication of IFRS Accounting Standards, including the IFRS for SMEs Accounting Standard ...
Member: CAA Chamber of Auditors and Expert Accountants of Armenia Australia: Member: CPA Australia CPA Australia: Australia: Member: CAANZ Chartered Accountants Australia and New Zealand: Australia: Member: IPA Institute of Public Accountants: Austria: Member: IOW Institut Österreichischer Wirtschaftsprüfer Austria: Member: Kammer der ...
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
In a further change to the Constitution in 1982, the terms of all board members were limited to five years. The distinction between founding and associate members was abolished, as all member bodies of the International Federation of Accountants (IFAC) became members of the IASC. Board members were since then appointed by the IFAC Council.
Pages in category "International Accounting Standards Board members" The following 4 pages are in this category, out of 4 total. This list may not reflect recent changes .
IFRS 1; IFRS 2; IFRS 4; IFRS 5; IFRS 7; IFRS 9; IFRS 10; IFRS 10, 11 and 12; IFRS 11; IFRS 12; IFRS 13; IFRS 15; IFRS 16; IFRS 17; IFRS Foundation; International Public Sector Accounting Standards; International Sustainability Standards Board