IFRS - International Financial Reporting Standards
Replenishment date: 15.02.2010
Content: text (26 symbols)
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Description
International Financial Reporting Standards for 2009 language Russian (original) PDF format
The package includes:
IAS International Accounting Standard
(ias1, ias2, ias7, ias8, ias10, ias11, ias12, ias16, ias17, ias18, ias19, ias20, ias21, ias22, ias23, ias24, ias26, ias27, ias28, ias29, ias31, ias32, ias33, ias34 , ias36, ias37, ias38, ias39, ias40)
IFRS International Financial Reporting Standards
(ifrs2, ifrs2, ifrs3, ifrs4, ifrs5, ifrs6, ifrs7, ifrs8)
IFRIC International Financial Reporting Interpretations Committee (ifric1, ifric2, ifric4, ifric5, ifric6, ifric7, ifric8, ifric9, ifric10, ifric11, ifric12, ifric13, ifric14, ifric15, ifric16, ifric17)
SIC Standing Interpretations Committee
(sic7, sic10, sic12, sic13, sic15, sic21, sic25, sic27, sic29, sic31, sic32)
+ a year of free updates (updates are made once a year, we update all standards, for this we leave the mailbox in the comments)
The package includes:
IAS International Accounting Standard
(ias1, ias2, ias7, ias8, ias10, ias11, ias12, ias16, ias17, ias18, ias19, ias20, ias21, ias22, ias23, ias24, ias26, ias27, ias28, ias29, ias31, ias32, ias33, ias34 , ias36, ias37, ias38, ias39, ias40)
IFRS International Financial Reporting Standards
(ifrs2, ifrs2, ifrs3, ifrs4, ifrs5, ifrs6, ifrs7, ifrs8)
IFRIC International Financial Reporting Interpretations Committee (ifric1, ifric2, ifric4, ifric5, ifric6, ifric7, ifric8, ifric9, ifric10, ifric11, ifric12, ifric13, ifric14, ifric15, ifric16, ifric17)
SIC Standing Interpretations Committee
(sic7, sic10, sic12, sic13, sic15, sic21, sic25, sic27, sic29, sic31, sic32)
+ a year of free updates (updates are made once a year, we update all standards, for this we leave the mailbox in the comments)
Additional Information
The transition of most Russian companies to IFRS is an irreversible process. It does not depend on the political situation, since the transition to IFRS in the future is not so much a political decision as an objective necessity.The IFRS Committee (IASC, and since 2000 - IASB) has existed since 1973. However, it was in the last five years that its influence around the world has increased significantly:
The International Organization of Securities Commissions (IOSCO) has recommended IFRS for the purposes of listing and buying and selling shares on global stock markets.
Since 2005, IFRS has been used to prepare consolidated financial statements by all companies listed on European stock exchanges (including credit and insurance companies).
Some countries are replacing national accounting legislation with IFRS for all or part of their organizations. Other countries tend to use IFRS when developing their own legislation. More and more countries, including the largest developed ones, are declaring their transition to IFRS.
Australia and New Zealand, European countries - more than 70 countries in total oblige, and about 25 permit the application of IFRS in relation to the reporting of organizations whose securities are quoted on stock exchanges. China has adopted standards similar to IFRS with effect from 2007. Canada has approved an IFRS transition plan in the near future. You can see the status of IFRS in different countries on the website of a special project of Deloitte dedicated to IFRS.
The total capitalization of markets where IFRS is allowed or required, according to IOSCO (at the end of 2005), is 11 trillion. US dollars, that is, more than 30% of the global capitalization. Of the five hundred largest companies in the world (Fortune 500), 200 are reporting under IFRS (40%).
The only real competitor to IFRS is US GAAP. Despite some advantages of US GAAP over IFRS, this accounting system also has a number of shortcomings, which, in particular, were highlighted by the scandals with Enron and Worldcom. In addition, in recent years, the process of convergence of US GAAP and IFRS has been proceeding at an accelerated pace, which in the future should level all the main discrepancies between these accounting systems.