International Financial Reporting Standard

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Any of the accounting standards issued by the International Accounting Standards Board (IASB) since its institution in 2001. For financial years starting on or after 1 January 2005 listed companies in the EU are required to follow IFRSs in their published accounts. See International Financial Reporting Standards. See also International Accounting Standard.

Subjects: Financial Institutions and Services — Accounting.

Reference entries

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