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BUSINESS AND COMPETITION|accounting · PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technical regulations
na Caighdeáin Idirnáisiúnta um Thuairisciú Airgeadais Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
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IFRS | internationale Rechnungslegungsstandards
de
Sainmhíniú "internationale Rechnungslegungsgrundsätze, die vom International Accounting Standards Board (IASB) IATE:924831 herausgegeben werden" Tagairt "Gabler Wirtschaftslexikon http://wirtschaftslexikon.gabler.de/Definition/international-financial-reporting-standards-ifrs.html (31.1.2019)"
Nóta "früher (vor 2001): International Accounting Standards (IAS) IATE:787348 (DE keine Namensänderung) Die IFRS schließen die von der Vorgängerorganisation des IASB, dem International Accounting Standards Committee (IASC) IATE:782761 , veröffentlichten IAS mit ein."
International Financial Reporting Standards | IFRS
en
Sainmhíniú "standards and interpretations adopted by the International Accounting Standards Board (IASB) IATE:924831 , comprising: (a) International Financial Reporting Standards (IFRSs) issued by the the International Accounting Standards Board (IASB), (b) International Accounting Standards (IASs) IATE:787348 originally issued by the former International Accounting Standards Committee IATE:782761 (1973-March 2001) and subsequently adopted and in many cases amended by the IASB, (c) interpretations originated by the International Financial Reporting Interpretations Committee IATE:926107 or the former Standing Interpretations Committee IATE:926134 " Tagairt "UNTERM, http://untermportal.un.org/UNTERM/Display/Record/UNHQ/NA?OriginalId=1bf07c048a1b6da8852570ec00546bbb [24.8.2016]"
Nóta "Replaces the former series ""International Accounting Standards"" IATE:787348 . Access to the core IFRSs may be obtained by registering as a user on the IASB website http://www.ifrs.org/IFRSs/IFRS.htm (16.9.2010)"
IFRS | norme internationale d'information financière
fr
Sainmhíniú "normes et interprétations adoptées par le Conseil des normes comptables internationales (IASB, IATE:924831 ) qui comprennent: a) les normes internationales d’information financière; b) les normes comptables internationales (IAS, IATE:787348 ); et c) les interprétations émanant du Comité d’interprétation des normes internationales d’information financière (IFRIC, IATE:926107 ) ou de l’ancien Comité permanent d’interprétation (SIC, IATE:926134 )." Tagairt "Conseil-FR, d'après le règlement (CE) nº 1126/2008 portant adoption de certaines normes comptables internationales, CELEX:32008R1126/FR"
Nóta "Remplacent les normes comptables internationales, IAS (IATE:787348 ). Les anciennes normes IAS continuent toutefois à être appliquées jusqu'à leur retrait."