Accountancy/IFRS
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International Financial Reporting Standards (IFRS).
International Financial Reporting Standards (IFRS) are Standards, Interpretations and the Framework Full text of the Framework adopted by the International Accounting Standards Board (IASB).[1]
United States
Financial Accounting Standards Board (FASB)[2]
Generally Accepted Accounting Principals (GAAP)[3]
U.S. Securities and Exchange Commission (SEC)
International
International Accounting Standards Board (IASB) [4]
International Financial Reporting Standards (IFRS) [5]
International Accounting Standards Committee (IASC)
| Description | International | United States |
|---|---|---|
| Organization | IASB | FASB |
| Name of Standards | IFRS | GAAP |
| Oversight | IASC | SEC |
| Oversight Type | Private | Public |
See also
[edit | edit source]International Accounting Standards Board (2007): International Financial Reporting Standards 2007 (including International Accounting Standards (IAS(tm)) and Interpretations as at 1 January 2007), LexisNexis, ISBN 1-4224-1813-8
Original texts of IAS/IFRS, SIC and IFRIC adopted by the Commission of the European Communities and published in Official Journal of the European Union http://ec.europa.eu/internal_market/accounting/ias_en.htm#adopted-commission
References
[edit | edit source]External links
[edit | edit source]Why many Financial Services are adopting to IFRS - Deloitte | An Overview of International Financial Reporting Standards (IFRS)