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Financial Accounting Ifrs Edition Ebook Free Download

The financial reporting standards of the International Accounting Standards Board (IASB) 1 are known collectively as IFRS. Most of the world’s leading companies have adopted them as a core standard for their accounting policies and systems. These accounting standards have been in place for around 20 years and cover all financial reporting periods from 1 January to 31 December.

When the IASB was founded in 1982, the Board was created to gather accounting standards and accounting resources from different organizations with a common objective of consolidating what was available into a single master product. The Board was to develop IFRS that could be internationally accepted and consistently implemented throughout the world and that would discourage companies from developing their own peculiar accounting systems.

To this end, the IASB not only discussed the complex issues involved in developing IFRS but also sought the contribution of professional accountants and other subject-matter experts. The IASB was instrumental in bringing together the work of international experts at an early stage in the development of IFRS and in inviting every company in the world that indicated their interest to become a member.

The emergence of IFRS as the new global standard has, however, been neither smooth nor simple. The IASB was only founded in 1982. IFRS was adopted by the IASB in a series of phases over several years, with the aim of consolidating international reporting standards.

The IASB was also responding to the emerging realities of global business. Times had changed. Technology had changed, business had changed. The requirements of IFRS were complex and needed to be based on good advice from the industry.

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