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Concept information

Preferred term

international financial reporting standards  

Definition(s)

  • International Financial Reporting Standards are accounting rules and principles developed and promoted worldwide by the International Accounting Standards Board. Accounting systems reflect the legislative environments in which they have developed. [Source: Encyclopedia of Business in Today's World; International Financial Reporting Standards]

Broader concept(s)

Belongs to group

URI

http://data.loterre.fr/ark:/67375/N9J-XZ747MVB-S

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