Explore the essential role and evolution of International Accounting Standards (IAS) issued from 1973 to 2001, their impact on global finance, and how they shape financial reporting today.
Explore what the International Financial Reporting Interpretations Committee (IFRIC) does, its history, and its pivotal role in global accounting standards.
Explore the roles, responsibilities, and impact of the International Accounting Standards Board (IASB) on global accounting practices, including its objectives and member composition.
Explore the IFRS Foundation's role in global accounting standards oversight, its structure, funding sources, and its pivotal role in financial regulation.
Explore the Statement of Comprehensive Income, a crucial financial document under the International Financial Reporting Standards (IFRS) and the Financial Reporting Standard applicable in the UK and Ireland.