Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #690592

    IATE #3648432
    Caighdeáin Chuntasaíochta IFRS Reference "TUARASCÁIL ÓN gCOIMISIÚN CHUIG PARLAIMINT NA hEORPA AGUS CHUIG AN gCOMHAIRLE maidir le gníomhaíochtaí Fhondúireacht na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais (IFRS), an Ghrúpa Chomhairligh Eorpaigh um Thuairisciú Airgeadais (EFRAG) agus an Bhoird Maoirseachta um Leas an Phobail (PIOB) in 2023"
    ga
    IFRS-Rechnungslegungsstandards
    de
    Definition weltweit anerkannter Standard zur Vereinheitlichung der Finanzberichterstattung Reference "Trusted Decisions > IFRS einfach erklärt: Das müssen Sie wissen (29.1.2025)"
    Comment Sie zielen darauf ab, Unternehmenszahlen transparenter, vergleichbarer und verständlicher zu gestalten
    IFRS Accounting Standards | International Financial Reporting Standards Accounting Standards
    en
    Definition accounting standards issued by the International Accounting Standards Board, comprising (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations Reference "IFRS Foundation, IFRS 18 Presentation and Disclosure in Financial Statements (21.11.2024), 2024, p. 11"
    Comment "Under IAS 1, the term 'International Financial Reporting Standards' collectively referred to both the standards and interpretations issued by the International Accounting Standards Board, as well as a specific subset of these materials, excluding IAS, IFRIC, and SIC interpretations1. To differentiate, the IFRS Foundation now uses the term 'IFRS Accounting Standards' (as introduced in IFRS 18, which supersedes IAS 1) as the collective designation2."
    normes IFRS de comptabilité
    fr
    Definition normes comptables publiées par l’International Accounting Standards Board, qui comprennent: a) les normes internationales d’information financière; b) les normes comptables internationales; c) les interprétations IFRIC; et d) les interprétations SIC Reference "COM-FR, d'après IFRS Foundation, IFRS 18 Presentation and Disclosure in Financial Statements (16.1.2025), 2024"