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  2. International Financial Reporting Standards - Wikipedia

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

    e. 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 ...

  3. IFRS Foundation - Wikipedia

    en.wikipedia.org/wiki/IFRS_Foundation

    The International Financial Reporting Standards Foundation or IFRS Foundation (sometimes IFRSF) is a nonprofit organization that oversees financial reporting standard-setting. Its main objectives include the development and promotion of the International Financial Reporting Standards (IFRS), through the International Accounting Standards Board ...

  4. International Accounting Standards Board - Wikipedia

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

    The International Accounting Standards Board ( IASB) is the independent accounting standard -setting body of the IFRS Foundation . The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (IFRS) and for ...

  5. IFRS 10, 11 and 12 - Wikipedia

    en.wikipedia.org/wiki/IFRS_10,_11_and_12

    t. e. IFRS 10, IFRS 11 and IFRS 12 are three International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB) providing accounting guidance related to consolidation and joint ventures. The standards were issued in 2011 and became effective in 2013. [1]

  6. List of International Financial Reporting Standards - Wikipedia

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

    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. [1] [2]

  7. Nepal Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/Nepal_Financial_Reporting...

    e. Nepal Financial Reporting Standards ( NFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable within Nepal. The rules are to be followed by accountants to maintain books of accounts which are comparable, understandable, reliable and relevant to users internal or external.

  8. Intergovernmental Working Group of Experts on International ...

    en.wikipedia.org/wiki/Intergovernmental_Working...

    Implementation of International Financial Reporting Standards (IFRS) Accounting by Small and Medium-sized Enterprises (SMEs) Corporate governance disclosure; Corporate responsibility reporting; Environmental accounting and reporting; ISAR Honours

  9. National Board of Accountants and Auditors - Wikipedia

    en.wikipedia.org/wiki/National_Board_of...

    As of May 2010, the NBAA clarified that some government-owned entities was now required to use full IFRS and others were allowed to use IFRS for SMEs. When using the IFRS standards, the entities had to use them in full and without modification from the form issued by the International Accounting Standards Board (IASB).

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