ifrs.org

Website:https://www.ifrs.org
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Definitions (67)

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a


B C D E F G H I J K L M N O P Q R S T U V W X Y Z A Accounting Standards Advisory Forum (ASAF)
Source: ifrs.org

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advisory bodies


The IASB's formal advisory bodies provide an important channel for the IASB to receive input on its work and to consult interested parties from a broad range of backgrounds and geographical regions in a transparent manner.
Source: ifrs.org

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adoption


When a country adopts IFRS, it is often necessary to publish the IFRS Standards in the official gazette, and allow them to be freely accessed and distributed. The IFRS Foundation recognises this, and will work with the entity that has the legal authority to set financial reporting standards to ensure that copyright restrictions on the material ado [..]
Source: ifrs.org

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agenda decision


The IASB, by developing high quality accounting standards, seeks to address a demand for better-quality information that is of value to all users of financial statements. Better–quality information will also be of value to preparers of financial statements.
Source: ifrs.org

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b


Board
Source: ifrs.org

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c


Capital Markets Advisory Committee (CMAC)
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comment letter


The IASB follows a thorough, open and transparent due process of which the publication of consultative documents, such as Discussion Papers and Exposure Drafts, for public comment is an important component
Source: ifrs.org

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comprehensive review 2012-14


The IASB is conducting a comprehensive review of the IFRS for SMEs to consider whether there is a need for any amendments to the standard.
Source: ifrs.org

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constitution


The IFRS Foundation and its independent standard-setting body, the IASB, provide public accountability through the transparency of their work, the consultation with the full range of interested parties in the standard-setting process, and their formal accountability links to the public.
Source: ifrs.org

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consultative groups


Consultative groups give the International Accounting Standards Board (IASB) access to additional practical experience and expertise. The IASB normally establishes consultative groups for its major projects.
Source: ifrs.org


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