|
gptkbp:instanceOf
|
accounting standard
|
|
gptkbp:adoptedBy
|
gptkb:Australia
gptkb:Canada
gptkb:European_Union
gptkb:Hong_Kong
gptkb:Singapore
gptkb:South_Africa
|
|
gptkbp:appliesTo
|
publicly traded companies
private companies (in some jurisdictions)
|
|
gptkbp:basisFor
|
global financial reporting
|
|
gptkbp:category
|
Finance
International standards
Accounting
|
|
gptkbp:compatibleWith
|
government entities (in most cases)
|
|
gptkbp:firstIssueDate
|
2001
|
|
gptkbp:focus
|
accountability
transparency
efficiency
|
|
gptkbp:governs
|
financial statements
|
|
gptkbp:hasFeature
|
gptkb:IFRS_10_Consolidated_Financial_Statements
gptkb:IFRS_11_Joint_Arrangements
gptkb:IFRS_12_Disclosure_of_Interests_in_Other_Entities
gptkb:IFRS_13_Fair_Value_Measurement
gptkb:IFRS_14_Regulatory_Deferral_Accounts
gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
gptkb:IFRS_16_Leases
gptkb:IFRS_17_Insurance_Contracts
gptkb:IFRS_1_First-time_Adoption_of_International_Financial_Reporting_Standards
gptkb:IFRS_2_Share-based_Payment
gptkb:IFRS_3_Business_Combinations
gptkb:IFRS_4_Insurance_Contracts
gptkb:IFRS_5_Non-current_Assets_Held_for_Sale_and_Discontinued_Operations
gptkb:IFRS_7_Financial_Instruments:_Disclosures
gptkb:IFRS_8_Operating_Segments
gptkb:IFRS_9_Financial_Instruments
gptkb:IFRS_6_Exploration_for_and_Evaluation_of_Mineral_Resources
|
|
gptkbp:headquarters
|
gptkb:London,_United_Kingdom
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IFRS
|
|
gptkbp:issuedBy
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:language
|
English
|
|
gptkbp:notFullyAdoptedBy
|
gptkb:United_States
|
|
gptkbp:purpose
|
to provide a common accounting language
|
|
gptkbp:relatedStandard
|
gptkb:IAS_(International_Accounting_Standards)
|
|
gptkbp:relatedTo
|
gptkb:GAAP
|
|
gptkbp:replacedBy
|
gptkb:International_Accounting_Standards
|
|
gptkbp:standsFor
|
gptkb:International_Financial_Reporting_Standards
|
|
gptkbp:updated
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:usedIn
|
over 140 countries
|
|
gptkbp:website
|
https://www.ifrs.org/
|
|
gptkbp:bfsParent
|
gptkb:International_Standard
|
|
gptkbp:bfsLayer
|
4
|