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IFRS - Coggle Diagram
IFRS
Why?
Transparency
International comparability
Accountability
Provision of info by management
Efficiency
Risk/ opportunities
Capital allocation
Vision
Accounting standards
Financial statements
Interest of global economy
Adoption
Different pathways
Countries own responsibility
How?
Evidence based process
Agenda consultation
Research programme
Development
Implementation
By IASB
Adoptation
Cross border information
Investments
Standards
Preparation of financial statements
Liaibilities
Assets
Income
Expenses
No-profit organisation