IFRS Standards are set by the International Accounting Standards Board and are used primarily by publicly accountable companies—those listed on a stock exchange and by financial institutions, such as banks. Authoritative interpretations of the Standards, which provide further guidance on how to apply them, are developed by the IFRS Interpretations Committee and called IFRIC Interpretations.
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CFO Leadership in Integrated Reporting
This IRFS report looks at how chief financial officers (CFOs) are ideally placed to drive the momentum of integrated reporting. Integrated reporting is not about more reporting but rather about achieving better outcomes from it, allowing organisations to better understand how value is created. ...
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IFRS Standards and IFRIC Interpretations
IFRS Standards are set by the International Accounting Standards Board and are used primarily by publicly accountable companies—those listed on a stock exchange and by financial institutions, such as banks. Authoritative interpretations of the Standards, which provide further guidance on how to ap...