Anagrammer & Oplysninger om | engelsk ord IFRS

Eksempler på brug af IFRS i en sætning

• To assess progress towards the goal of a single set of global accounting standards, the IFRS Foundation has developed and posted profiles about the use of IFRS Standards in individual jurisdictions.
• In the UK, companies which are not listed have the option to report either under IFRS or under UK GAAP.
• During hyperinflation, International Financial Reporting Standards (IFRS) require financial capital maintenance in units of constant purchasing power in terms of the monthly CPI as set out in IAS 29, Financial Reporting in Hyperinflationary Economies.
• Securities and Exchange Commission (SEC) allows foreign private issuers to use financial statements prepared in accordance with IFRS.
• Although lease have been capitalised in the balance sheet (and depreciated in the profit and loss statement) since IFRS 16, its expenses are often still adjusted back into EBITDA given they are deemed operational in nature.
• IFRS requires entities to implement capital maintenance in units of constant purchasing power in terms of IAS 29 Financial Reporting in Hyperinflationary Economies.
• The exception is for certain financial instruments and certain other measures to prevent tax arbitrage between companies applying IFRS and companies applying UK GAAP.
• Under US GAAP (ASC 820 formerly FAS 157) and International Financial Reporting Standards (IFRS 13), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
• Development of the SEC's initial US GAAP Taxonomy was led by XBRL US and was accepted and deployed for use by public companies in 2008 in phases, with the largest filers going first: foreign companies which use International Financial Reporting Standards (IFRS) are expected to submit their financial returns to the SEC using XBRL once the IFRS taxonomy has been accepted by the SEC.
• For periods beginning on or after 1 January 2013, IFRS 10 Consolidated Financial Statements supersedes IAS 27 and SIC 12.
• However, the regulatory requirements are more onerous than for private companies and AIM listed plcs are required to prepare audited annual accounts under IFRS.
• IFRs can breed more fuel and are distinguished by a nuclear fuel cycle that uses reprocessing via electrorefining at the reactor site.
• In 2012, Gazprom Neft switched from US GAAP reporting in dollars to International Financial Reporting Standards (IFRS) reporting in rubles.
• In the European Union, most countries codify a national GAAP (consistent with the EU accounting directives) and also require IFRS (as outlined by the IAS regulation) for public companies.
• GAAP, FASB ASC 260: EPS, are a result of the FASB's cooperation with the IASB to narrow the difference between IFRS and US GAAP.
• Germany – The City of Hamburg takes IPSAS as well as IFRS and the German Handelsgesetzbuch (HGB) into consideration in preparing its accrual accounting financial statements.
• Whether unrealized holding gains are recognized is determined by the financial accounting standards (for example IFRS, US GAAP or some other national GAAP) applied.
• Philip Broadley, Prudential plc, 2005; made the group more visible and urged the SEC to accept accounts prepared under IFRS without a reconciliation to US GAAP.
• As of 24 March 2022, GRI and the International Financial Reporting Standards Foundation (IFRS) announced that they would collaborate to align the International Sustainability Standards Board (“ISSB”)'s investor-focused Sustainability Disclosures Standards for the capital markets with the GRI's multi-stakeholder focused sustainability reporting standards.
• GAAP and IFRS, goodwill is never amortized, because it is considered to have an indefinite useful life.

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