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IFRS - About us

    https://www.ifrs.org/about-us/
    The IFRS ® Foundation is a not-for-profit international organisation responsible for developing a single set of high-quality global accounting standards, known as IFRS Standards.. Our mission is to develop standards that bring transparency, accountability and efficiency to financial markets around the world. Our work serves the public interest by fostering trust, growth and long-term ...

IFRS - Home

    https://www.ifrs.org/
    The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Head office: Columbus Building, 7 Westferry ...

IFRS - Resources for the accounting profession

    https://www.ifrs.org/accounting-profession/
    The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Head office: Columbus Building, 7 Westferry ...

IFRS 8 Operating Segments ACCA Global

    https://www.accaglobal.com/vn/en/member/discover/cpd-articles/corporate-reporting/ifrs8-operating.html
    Nov 01, 2007 · for which discrete financial information is available. This definition means that not every part of an entity is necessarily an operating segment. IFRS 8 quotes the example of a corporate headquarters that may earn no or incidental revenues and so would not be an operating segment.

AICPA www.IFRS.com : Updates : FASB/IASB Projects

    https://www.ifrs.com/convergence_landing.html
    July 29, 2013 - The Chairman talks about a new collaboration between FASB and IASB and outlines approach and progress in a number of projects related to convergence, leasing, revenue recognition, insurance and codification. (AccountingToday) FEI Canada publishes study of transition costs from Canadian GAAP to IFRS.

IFRS 8 — Operating Segments

    https://www.iasplus.com/en/standards/ifrs/ifrs8
    Mar 29, 2017 · IFRS 8 requires particular classes of entities (essentially those with publicly traded securities) to disclose information about their operating segments, products and services, the geographical areas in which they operate, and their major customers. Information is based on internal management reports, both in the identification of operating segments and measurement of disclosed …

International Financial Reporting Standards for U.S. Companies

    https://www.iasplus.com/en/binary/usa/0808ifrsplanning.pdf
    International Financial Reporting Standards for U.S. Companies: Planning for IFRS Adoption Planning for IFRS Implementation: Pre-work Company leaders need to get familiar with “big picture” issues to fully understand the impact a move to IFRS will have on their organizations. Gaining this perspective will …

IFRS 1 — First-time Adoption of International Financial ...

    https://www.iasplus.com/en/standards/ifrs/ifrs1
    Jul 31, 2002 · Overview. IFRS 1 First-time Adoption of International Financial Reporting Standards sets out the procedures that an entity must follow when it adopts IFRSs for the first time as the basis for preparing its general purpose financial statements. The IFRS grants limited exemptions from the general requirement to comply with each IFRS effective at the end of its first IFRS reporting period.

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