International Financial Reporting Standard

International Financial Reporting Standard
= IFRS
Any of the accounting standards issued by the International Accounting Standards Board (IASB) since its institution in 2001. For financial years starting on or after 1 January 2005 listed companies in the EU are required to follow IFRSs in their published accounts.
There are currently six IRFRs:
1. First-time Adoption of International Financial Reporting Standards
2. Share-based Payment
3. Business Combinations
4. Insurance Contracts
5. Non-current Assets Held for Sale and Discontinued Operations
6. Exploration for and Evaluation of Mineral Assets

Accounting dictionary. 2014.

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