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  2. IFRS 1 - Wikipedia

    en.wikipedia.org/wiki/IFRS_1

    Download QR code; Print/export ... First-time Adoption of International Financial Reporting Standards or IFRS 1 is an international financial reporting standard ...

  3. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    January 1, 2005: IFRS 6: Exploration for and Evaluation of Mineral Resources 2004 January 1, 2006: IFRS 7: Financial Instruments: Disclosures 2005 January 1, 2007: IFRS 8: Operating Segments 2006 January 1, 2009: IFRS 9: Financial Instruments: 2009 (updated 2014) January 1, 2018: IFRS 10: Consolidated Financial Statements: 2011 January 1, 2013 ...

  4. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    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 ...

  5. Chinese accounting standards - Wikipedia

    en.wikipedia.org/wiki/Chinese_Accounting_Standards

    The old Chinese Accounting Standards (CAS) were largely replaced by the International Financial Reporting Standards (IFRS), to bring China more in line with the rest of the world. The similarity between the new Chinese accounting standards and the IFRS is almost 90–95%. This has proven to be a massive undertaking.

  6. International Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). [1] It is responsible for developing International Financial Reporting Standards (IFRS) and for promoting their use and application.

  7. Convergence of accounting standards - Wikipedia

    en.wikipedia.org/wiki/Convergence_of_accounting...

    Convergence is taking place in various countries, with over 100 countries having made public commitments supporting convergence towards the International Financial Reporting Standards (IFRS). [7] Efforts towards convergence include projects that aim to improve the respective accounting standards, and those that aim to reduce the differences ...

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