Matches in DBpedia 2016-04 for { ?s ?p "International Financial Reporting Standard 1: First-time Adoption of International Financial Reporting Standards or IFRS 1 is an international financial reporting standard issued by the International Accounting Standards Board (IASB). It sets out requirements on the preparation and presentation of financial statements and interim financial reports by entities that are adopting the IFRS for the first time, to ensure that they contain high-quality information.IFRS 1 has been cited by Association of Chartered Certified Accountants (ACCA) as having "great practical significance" in jurisdictions that are adopting the IFRSs. The standard has been endorsed by the European Commission for use in the European Union, with the Commission Services finding in 2009 that the latest version of IFRS 1 has benefits that outweigh the costs of adoption."@en }
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- Q10353839 abstract "International Financial Reporting Standard 1: First-time Adoption of International Financial Reporting Standards or IFRS 1 is an international financial reporting standard issued by the International Accounting Standards Board (IASB). It sets out requirements on the preparation and presentation of financial statements and interim financial reports by entities that are adopting the IFRS for the first time, to ensure that they contain high-quality information.IFRS 1 has been cited by Association of Chartered Certified Accountants (ACCA) as having "great practical significance" in jurisdictions that are adopting the IFRSs. The standard has been endorsed by the European Commission for use in the European Union, with the Commission Services finding in 2009 that the latest version of IFRS 1 has benefits that outweigh the costs of adoption.".