IMPROVING FINANCIAL REPORTING AND ITS ANALYSIS BASED ON INTERNATIONAL STANDARDS
Keywords:
International standards of financial accounting, initial value, fair value, statement of financial position, international accounting standards, stock exchange, income.Abstract
International Financial Reporting Standards (IFRS) is a set of international accounting standards that define what specific types of transactions and other events should be reflected in financial statements. IFRS is published by the International Accounting Standards Board. IFRS is published by the International Accounting Standards Board. IFRS is the procedure by which accountants must maintain accounting records and prepare financial statements. Each business environment, each country may have its own perspective on transactions and the preparation of financial statements. IFRS is consolidated and created to provide a common understanding of financial statements.
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