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Chapter 1: International Financial Reporting Standard - Coggle Diagram
Chapter 1:
International Financial
Reporting Standard
GAAP
Sources
Laws
Accounting standards
Best practice
Listing rules
Industry groups
IFRS Foundation
IASB
IFRS Accounting Standards
ISSB
IFRS Sustainability Standards
Responsibility:
Sustainability-related matters
Intention:
Sustainability Disclosure Standards
IFRS Sustainability Standards
IFRS S1
IFRS S2
Standard Setting
Topic added to agenda
Discussion paper
Exposure draft
IFRS issued
Maintain
Uses of IFRS
Accounting Standards
National requirements
Basis for national requirements
Benchmark for development
of national standards
Large companies
through choice