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2. IFRS 9 - Wikipedia

   en.wikipedia.org/wiki/IFRS_9

   IFRS 9 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting for financial instruments. It contains three main topics: classification and measurement of financial instruments, impairment of financial assets and hedge accounting.

3. International Financial Reporting Standards - Wikipedia

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

   International Federation of Accountants [9] Ray J. Ball described the expectation by the European Union and others that IFRS adoption worldwide would be beneficial to investors and other users of financial statements, by reducing the costs of comparing investment opportunities and increasing the quality of information. [10]

4. 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.

5. 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 promoting ...

6. Impairment (financial reporting) - Wikipedia

   en.wikipedia.org/wiki/Impairment_(financial...

   Impairment (financial reporting) Impairment of assets is the diminishing in quality, strength, amount, or value of an asset. An impairment cost must be included under expenses when the book value of an asset exceeds the recoverable amount. Fixed assets, commonly known as PPE (Property, Plant & Equipment), refers to long-lived assets such as ...

7. 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 ...

8. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

9. IAS 39 - Wikipedia

   en.wikipedia.org/wiki/IAS_39

   It was released by the International Accounting Standards Board (IASB) in 2003, and was replaced in 2014 by IFRS 9, which became effective in 2018. It was adopted by the European Union in 2004. [1] In 2005, the EU also introduced the fair value and hedging provision of the amended version of IAS 39. [2] [3]