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The preface to International Financial Reporting Standards (IFRSs), the conceptual framework for financial reporting, and the consolidated text of IFRSs including International Accounting Standards (IASs), and Interpretations, as issued at 1 January 2018.
International Financial Reporting Standards are increasingly adopted worldwide, and it is critical to understand their place within the global business environment as well as the most up-to-date methods of applying them. In IFRS and XBRL Kurt Ramin and Cornelis Reiman, world authorities on IFRS, have condensed the overwhelming flood of available material to present a comprehensive guide to the key components of IFRS, helping to explain why they are a priority for private enterprises and governments alike. The book: provides valuable commentary on key components of IFRS which are crucial to local, national and international business decision making demonstrates the importance of disclosure ch...