|
gptkbp:instance_of
|
gptkb:International_Organization_for_Standardization
|
|
gptkbp:aims_to
|
gptkb:accountability
efficiency
comparability
provide transparency
|
|
gptkbp:approves
|
gptkb:2001
|
|
gptkbp:developed_by
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:enhances
|
financial statement comparability
|
|
gptkbp:facilitates
|
cross-border investment
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IFRS standards
|
|
gptkbp:includes
|
gptkb:IFRS_1
gptkb:IFRS_10
gptkb:IFRS_11
gptkb:IFRS_13
gptkb:IFRS_14
gptkb:IFRS_2
gptkb:IFRS_3
gptkb:IFRS_4
gptkb:IFRS_5
gptkb:IFRS_6
gptkb:IFRS_7
gptkb:IFRS_8
gptkb:IFRS_15
gptkb:IFRS_16
gptkb:IFRS_17
gptkb:IFRS_9
IFRS 12
|
|
gptkbp:is_adopted_by
|
gptkb:Bangladesh
gptkb:Indonesia
gptkb:Algeria
gptkb:Argentina
gptkb:Australia
gptkb:Bahrain
gptkb:Brazil
gptkb:Canada
gptkb:Chile
gptkb:China
gptkb:Colombia
gptkb:Egypt
gptkb:India
gptkb:Japan
gptkb:Jordan
gptkb:Kuwait
gptkb:Lebanon
gptkb:Malaysia
gptkb:Mexico
gptkb:Morocco
gptkb:New_Zealand
gptkb:Pakistan
gptkb:Philippines
gptkb:Qatar
gptkb:Russia
gptkb:Saudi_Arabia
gptkb:Singapore
gptkb:South_Africa
gptkb:South_Korea
gptkb:Sudan
gptkb:Syria
gptkb:Thailand
gptkb:Turkey
gptkb:United_Arab_Emirates
gptkb:Vietnam
gptkb:Yemen
gptkb:Iraq
gptkb:Libya
gptkb:Oman
gptkb:Sri_Lanka
gptkb:Tunisia
publicly traded companies
|
|
gptkbp:promotes
|
global financial reporting standards
|
|
gptkbp:replaces
|
gptkb:International_Accounting_Standards_(IAS)
|
|
gptkbp:requires
|
gptkb:European_Union
fair value measurement
disclosure of financial information
|
|
gptkbp:used_in
|
over 140 countries
|
|
gptkbp:bfsParent
|
gptkb:IFRS_14
gptkb:IFRS_5
gptkb:IFRS_6
gptkb:IFRS_8
gptkb:IFRS_16
gptkb:IFRS_9
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:bfsLayer
|
5
|