Information on IFRS (International Accounting Standards)
International Financial Reporting Standards (IFRS) are issued by an international private organisation, the International Accounting Standards Board (IASB). The EU has to endorse IFRS 'as they are' in order to be fully compliant. Non-endorsement or carve-outs are possible, but EU firms have still to comply with the full IFRS if they want to benefit from IFRS’ global acceptance, e.g. in the US, permitting a European company to use IFRS only without the need to adapt the accounting to national generally accepted accounting principles (national GAAP).One important draft standard under discussion is IFRS 9 prescribing how financial instruments are accounted for. It shall replace the current standard (IAS 39) which was criticised for not taking declining values of financial assets during the financial crisis adequately into account. This leaflet lists the publications which have been prepared for the discussion of IFRS.
Mad-Daqqa t’Għajn
Dwar dan id-dokument
Tip ta’ pubblikazzjoni
Awtur
Kelma għat-tiftix
- bibljografija
- dokumentazzjoni
- dritt tal-Unjoni Ewropea
- EDUKAZZJONI U KOMUNIKAZZJONI
- EKONOMIJA
- FINANZI
- istituzzjonijiet tal-UE u servizz ċivili Ewropew
- kontabbiltà nazzjonali
- Kumitat tal-PE
- moviment liberu tal-kapital
- PRODUZZJONI, TEKNOLOĠIJA U RIĊERKA
- Regolament KE
- sistema standardizzata tal-kontabilità
- stabbiltà finanzjarja
- standard internazzjonali
- strument finanzjarju
- teknoloġija u regolamenti tekniċi
- tfassil tal-liġi tal-UE
- UNJONI EWROPEA