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International Financial Reporting Standards - Wikipedia International Financial Reporting Standards, usually called IFRS, are standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB) to provide a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. They are a consequence of ... International Financial Reporting Standards: An Introduction Beginning January 1, 2011, International Financial Reporting Standards will be covered on the CPA examination. There will not be separate sections on IFRS, but the subject will be integrated in three of the four sections on the exam, including the Financial Reporting section, the Auditing section, and the Business Environment section. CPAs will need to have a broad understanding of the ... International Financial Reporting Standards: An Introduction First-time Adoption of International Financial Reporting Standards Share-based Payment Business Combinations Insurance Contracts Non-current Assets Held for Sale and Discontinued Operations Exploration for and Evaluation of Mineral Resources Financial Instruments: Disclosures Operating Segments Financial Instruments Presentation of Financial ...
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