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INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) - Coggle Diagram
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Trasparency
Accountability
Efficiency
Vision
High quality
Understandable
Enforceable
Global accounting standards
Standards
Assets, liabilities, income, expense
Measure
Present
Disclosure
Developing standards
Agenda consultation
Request for information
3-5 years plan
Research programme
Research
Discussion paper
Agenda proposal
Standards development
Exposure draft
Final IFRS Standard
Implementation
Interpretation
Post-implementation review