|
gptkbp:instanceOf
|
Accounting Standards
|
|
gptkbp:aimsTo
|
Enhance comparability
|
|
gptkbp:bornIn
|
Countries
|
|
gptkbp:developedBy
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:ensures
|
Accountability
Efficiency
Transparency
|
|
gptkbp:facilitates
|
Economic Growth
Investment Decisions
|
|
gptkbp:governs
|
Financial Reporting
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
International Accounting Standards
|
|
gptkbp:includes
|
gptkb:IAS_39
gptkb:IAS_41
gptkb:IAS_17
gptkb:IAS_37
gptkb:IAS_12
gptkb:IAS_33
gptkb:IAS_18
gptkb:IAS_38
gptkb:IAS_19
IAS 1
IAS 10
IAS 2
IAS 20
IAS 21
IAS 27
IAS 28
IAS 29
IAS 34
IAS 40
IAS 7
IAS 8
IAS_16
IAS_23
IAS_24
IAS_26
IAS_32
IAS_36
|
|
gptkbp:isAttendedBy
|
gptkb:Australia
gptkb:Brazil
gptkb:Canada
gptkb:China
gptkb:European_Union
gptkb:India
gptkb:Japan
gptkb:Mexico
gptkb:Russia
gptkb:South_Africa
|
|
gptkbp:isInfluencedBy
|
Regulatory Changes
Market Needs
Economic Environment
|
|
gptkbp:isPartOf
|
Global Accounting Framework
|
|
gptkbp:isRecognizedBy
|
Global_Financial_Community
|
|
gptkbp:isSubjectTo
|
Periodic Review
|
|
gptkbp:isUsedIn
|
Publicly Listed Companies
|
|
gptkbp:provides
|
Framework for Financial Statements
|
|
gptkbp:replacedBy
|
gptkb:International_Financial_Reporting_Standards
|
|
gptkbp:requires
|
Consistency in Financial Reporting
Disclosure of Accounting Policies
Fair Presentation of Financial Statements
|