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Правление комитета по международным стандартам финансовой отчетности (правление кмсфо)
| Глоссарий экономических терминов |
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International accounting standards board (iasb), английский
- Formed in 2001 to develop global accounting standards for use in the preparation of financial reports.
- The group that creates and issues the international financial reporting standards (ifrs). it is the successor to the iasc (international accounting standards committee,) which created the ias (international accounting standards).
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International financial reporting standards (ifrs), английский
- A set of accounting standards, developed and maintained by the iasb with the intention of those standards being applied on a globally consistent basis thus providing investors and other users of financial statements to compare across their peers. see www.ifrs.org/.
- Accounting standards differ across countries making it difficult for investors to understand the financial health of corporations in different countries. countries are gradually adapting the international financial reporting standards proposed by the international accounting standards board (iasb).
Международные стандарты финансовой отчетности (мсфо), русский
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