International Financial Reporting Standards (IFRSs) Free Essay, Term Paper and Book Report
International Financial Reporting Standards (IFRSs)
International Financial Reporting Standards (IFRSs) are exclusive binding rules adopted by the European Union for the preparation of financial statements of listed companies. Nowadays, the world of International Financial Reporting Standards (IFRSs) is fundamentally changing. As and from 2005 at the latest, all listed companies in Europe, including funds, banks and insurance companies, are required to draw up their consolidated financial statements according to International Financial Standards.
Initially, the accounting worldwide is divided into two sections. One is the Anglo Saxon standards that adopted a true and fair view and more concerned on economic truth than legal reality. Besides that, companies in countries that adopt Anglo Saxon standards have many shareholders and large stock exchanges. Thus, most of the companies that adopt Anglo Saxon standards are shareholder oriented and have large auditing profession, as well as strong influences.
On the other hand, the second section will be the Taxation Model. Gen......
Word Count: 1611
Page Count: 6.4 (250 words a page / double spaced)
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