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what is the constituent of IFRS

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 puru asked 10 months ago

what is the constituent of IFRS 

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Biswajit Mondal answered 10 months ago

IT consist of :

  1. Learn the basic structure of IFRS
  2. Read the Framework
  3. Get some knowledge about individual standards
  4. Develop your knowledge and be up-to-date

1. Learn the basic structure of IFRS

Familiarize yourself with the basic structure and concept of IFRS. This is not a hard part. To start digging a bit deeper into this complex topic, you should know what is in front of you. Let me draft a simple picture.

IFRS is an acronym for International Financial Reporting Standards and covers full set of principles and rules on accounting treatment of various items or situations. This full set comprises the following components:

  • Framework for the Preparation and Presentation of Financial Statements
  • International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)
  • Standing Interpretations Committee (SIC) and Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC)

For more details on IFRS please read the following article-> IFRS Detail

For more details on IFRS ACCA please read the following article-> ACCA IFRS DETAILS

For fee related things pleases read the following article-> IFRS Fees

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