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.
Kratki prikaz
Informacije o dokumentu
Vrsta publikacije
Podnositelj
Ključna riječ
- bibliografija
- dokumentacija
- EKONOMIJA
- EUROPSKA UNIJA
- FINANCIJE
- financijska stabilnost
- financijski instrument
- institucije EU-a i europska javna služba
- izrada pravnih propisa EU-a
- međunarodna norma
- normirani sustav računa narodnoga gospodarstva
- OBRAZOVANJE I KOMUNIKACIJE
- odbor Europskoga parlamenta
- pravo EU-a
- PROIZVODNJA, TEHNOLOGIJA I ISTRAŽIVANJE
- računi narodnoga gospodarstva
- slobodno kretanje kapitala
- tehnologija i tehnički propisi
- uredba EZ-a