International Financial Reporting Standards - Revision history

Doug: Improve linking.

2026-01-28T13:57:57Z

Improve linking.

← Older revision		Revision as of 13:57, 28 January 2026
Line 74:		Line 74:
	* [[IFRS 17]]		* [[IFRS 17]]
	* [[IFRS 18]]		* [[IFRS 18]]
			* [[IFRS 19]]
	* [[IFRS for Small and Medium-Sized Entities]]		* [[IFRS for Small and Medium-Sized Entities]]
	* [[IFRS Foundation]]		* [[IFRS Foundation]]

2025-02-01T19:19:56Z

Improve linking.

2024-11-19T19:03:33Z

Remove surplus link.

← Older revision		Revision as of 19:03, 19 November 2024
Line 82:		Line 82:
	* [[International Accounting Standards Board]] (IASB)		* [[International Accounting Standards Board]] (IASB)
	* [[International Financial Reporting Interpretations Committee]]		* [[International Financial Reporting Interpretations Committee]]
	* [[IFRS for Small and Medium-Sized Entities]]
	* [[International Financial Reporting Standards Foundation]]		* [[International Financial Reporting Standards Foundation]]
	* [[International GAAP]]		* [[International GAAP]]

2024-11-19T19:02:44Z

Mend link.

← Older revision		Revision as of 19:02, 19 November 2024
Line 74:		Line 74:
	* [[IFRS 17]]		* [[IFRS 17]]
	* [[IFRS 18]]		* [[IFRS 18]]
	* [[IFRS for ~~SMEs~~]]		* [[IFRS for Small and Medium-Sized Entities]]
	* [[IFRS Foundation]]		* [[IFRS Foundation]]
	* [[IFRS S1]]		* [[IFRS S1]]
Line 82:		Line 82:
	* [[International Accounting Standards Board]] (IASB)		* [[International Accounting Standards Board]] (IASB)
	* [[International Financial Reporting Interpretations Committee]]		* [[International Financial Reporting Interpretations Committee]]
			* [[IFRS for Small and Medium-Sized Entities]]
	* [[International Financial Reporting Standards Foundation]]		* [[International Financial Reporting Standards Foundation]]
	* [[International GAAP]]		* [[International GAAP]]

2024-11-16T00:48:10Z

Add link.

2024-05-29T21:01:25Z

Layout.

← Older revision		Revision as of 21:01, 29 May 2024
Line 73:		Line 73:
	* [[IFRS 16]]		* [[IFRS 16]]
	* [[IFRS 17]]		* [[IFRS 17]]
			* [[IFRS 18]]
	* [[IFRS Foundation]]		* [[IFRS Foundation]]
	* [[IFRS S1]]		* [[IFRS S1]]
Line 91:		Line 92:


	== ~~External link~~ ==		== Other resource ==
	*[http://www.ifrs.org IFRS home page]		*[http://www.ifrs.org IFRS home page]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

2023-10-11T22:00:44Z

Layout.

← Older revision		Revision as of 22:00, 11 October 2023
Line 92:		Line 92:

	== External link ==		== External link ==
	[http://www.ifrs.org IFRS home page]		*[http://www.ifrs.org IFRS home page]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

2023-10-11T22:00:23Z

Update.

← Older revision		Revision as of 22:00, 11 October 2023
Line 11:		Line 11:

	IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35.''		IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35.''


			IFRS and US GAAP are both very important financial reporting regimes.

			Compared with International Financial Reporting Standards (IFRS), US GAAP is generally considered to be a relatively more rules based system, compared with the relatively more principles based approach of the IFRS regime.

			However, even IFRS comprises a large number of detailed accounting rules.


			Over time, differences between US GAAP and IFRS are being reduced.


Line 19:		Line 29:
	* [[Financial Reporting Standard]] (FRS)		* [[Financial Reporting Standard]] (FRS)
	* [[Generally accepted accounting principles]] (GAAP)		* [[Generally accepted accounting principles]] (GAAP)
			* [[Harmonisation]]
	* [[Hedge accounting]]		* [[Hedge accounting]]
	* [[IAS 1]]		* [[IAS 1]]
Line 72:		Line 83:
	* [[International GAAP]]		* [[International GAAP]]
	* [[International Sustainability Standards Board]] (ISSB)		* [[International Sustainability Standards Board]] (ISSB)
			* [[Principle]]
			* [[Principles based]]
			* [[Rule]]
			* [[Rules based]]
			* [[Standard Setting Body]]
	* [[US GAAP]]		* [[US GAAP]]

2023-10-05T14:42:49Z

Add links.

← Older revision		Revision as of 14:42, 5 October 2023
Line 63:		Line 63:
	* [[IFRS 17]]		* [[IFRS 17]]
	* [[IFRS Foundation]]		* [[IFRS Foundation]]
			* [[IFRS S1]]
			* [[IFRS S2]]
			* [[IFRS Sustainability Disclosure Standards]]
	* [[International Accounting Standards]] (IAS)		* [[International Accounting Standards]] (IAS)
	* [[International Accounting Standards Board]] (IASB)		* [[International Accounting Standards Board]] (IASB)

2023-04-15T15:41:37Z

Add link.

← Older revision		Revision as of 15:41, 15 April 2023
Line 69:		Line 69:
	* [[International GAAP]]		* [[International GAAP]]
	* [[International Sustainability Standards Board]] (ISSB)		* [[International Sustainability Standards Board]] (ISSB)
			* [[US GAAP]]