Home  Journals  International Accounting  10(130) - 2009 October

International financial reporting standards (pocket guide - 2009)

Available online: 12 November 2009

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

This pocket guide provides a summary of the recognition and measurement requirements of International Financial Reporting Standards (IFRS) issued up to March 2009, including IAS 1 (revised), ‘Presentation of financial statements’.

Keywords: entity, accrual basis of accounting, financial statements, вalance sheet, assets, equity, liabilities

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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