Talk:International Financial Reporting Standards: Difference between revisions

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			{{WikiProject banner shell\|class=B\|
	{{Bus&Econ\|class=Start\|importance=high}}
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	==External links==
			}}
	would someone mind adding few external links for more information on IAS?
			{{Archives}}

			== IAS 29 ==
	thanks
	—]

			Do the "critiques" mentioned about IAS 29 have any other sources? It seems odd that the only example of the widespread criticism is one paper, which is then quoted repeatedly in the critiques. Was just reading through the page while procrastinating studying for an accounting exam, and it seemed odd and out of place.

			] (]) 07:48, 23 May 2016 (UTC)
	I know the answer is "why dont you write it then", but this page is severely lacking for such a massive issue.
	--] 23:00, 27 October 2005 (UTC)

			Agreed, now removed.] (]) 16:05, 27 August 2019 (UTC)
	Also the page listed stuff about other countries before (USA, China etc) but seems to have been wiped?--] 06:00, 17 November 2005 (UTC)

			== Offsetting ==
	== Who wants to pay for reading Standards? ==

			Could somebody add a half-a-sentence description of what is offsetting in the sentence that mentions that it is forbidden according to IFRS? ] (]) 05:50, 20 June 2016 (UTC)
	ouh, Next to pay for Laws (excluding taxes)? Exempli gratis (e.g.) pay for tax forms etc?

			== External links modified ==
	Aye in the statement of principles it says one is the promotion and use of the standards, having to pay for them is hardly promotion - especially as its not a corporate organisation out to make a profit! I mean it would cost next to nothing to publish them on the website. --] 22:38, 26 March 2006 (UTC)

			Hello fellow Wikipedians,
	-----------------------------------------------------------------------------------------------------
	Questions about IAS / IFRS?
	Ask them here: http://ifrs.phpbb3.com
	Pete

			I have just modified one external link on ]. Please take a moment to review . If you have any questions, or need the bot to ignore the links, or the page altogether, please visit ] for additional information. I made the following changes:
	That link dosen't work --] 20:43, 10 October 2006 (UTC)
			*Added archive https://web.archive.org/web/20090521070422/http://www.aasb.com.au/admin/file/content105/c9/Framework_07-04nd.pdf to http://www.aasb.com.au/admin/file/content105/c9/Framework_07-04nd.pdf
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	It works for me but the project is killed by spam :

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	==European Union Official Journal ==
	The IAS as approved by the ARC are published in the Official Journal. No exposure drafts are thus available without charge, but the standards itself as part of European law are available without charge in all official languages of the European Union as in use in 2003 (including English).

			Cheers.—] <span style="color:green;font-family:Rockwell">(])</span> 20:10, 11 April 2017 (UTC)
	== Harmonised (or Standard) Accounting Classification Code??? ==

			== External links modified ==
	I have tried to search the content of this topic on the internet without any satisfied results. The reason that I want this info is that there are a certain amount of literature which mentions accounting items, such as

			Hello fellow Wikipedians,
	AP 045 Cash & Equivalents <br>
	AP 047 Other Short Term Investment <br>
	AP 088 Total Assets <br>
	..... <br>
	..... <br>

			I have just modified one external link on ]. Please take a moment to review ]. If you have any questions, or need the bot to ignore the links, or the page altogether, please visit ] for additional information. I made the following changes:
	AP 111 Short Term Debt <br>
			*Added archive https://web.archive.org/web/20060701153800/http://europa.eu/scadplus/leg/en/lvb/l26040.htm to http://europa.eu/scadplus/leg/en/lvb/l26040.htm
	AP 144 Sales Revenues <br>

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	Would any expert please mention such information in the article? If the codes have not been standardised, IFRS should consider this missionary task, should it? --- at least for common accounting items. Although I'm sure that there may have differences amongst coporate accounting, public accounting and financial institution accounting, the standard could be categorized as industrial focused. If accounting software have been commercialised, then I don't understand why the common accounting items can not be harmonized or even standardised. <small>—The preceding ] comment was added by ] (]) 07:55, 14 April 2007 (UTC).</small><!-- HagermanBot Auto-Unsigned -->

			Cheers.—] <span style="color:green;font-family:Rockwell">(])</span> 02:04, 15 November 2017 (UTC)
	: There is not a standarised coding system for the accounts used for IFRS reporting, but there is a standardised taxonomy for the names of IFRS accounts known as , which is used a standard format for financial reporting on the internet using ].

			== External links modified ==
	:Note that the IAS has stated that the taxonomy is not a chart of accounts, as there are a variety of ways to present financial statements which a fixed chart of accounts cannot accomodate. Also the IFRS accounts are primarily used for statutory accounts, not for management accounting, and so you will not find obvious accounts in the IFRS taxonomy that are used, say, to identify expenses (rent, telephone, stationery etc). --] 11:53, 23 August 2007 (UTC)

			Hello fellow Wikipedians,
	== Wish this content can be upgraded to harmonized protocols or standards.... ==

			I have just modified 6 external links on ]. Please take a moment to review ]. If you have any questions, or need the bot to ignore the links, or the page altogether, please visit ] for additional information. I made the following changes:
	Today, I have found an info at
			*Added archive https://web.archive.org/web/20100821140821/http://www.passmagazine.co.uk/abr/pdf/005-028.pdf to http://www.passmagazine.co.uk/abr/pdf/005-028.pdf
			*Added archive https://web.archive.org/web/20160424134728/http://business.myjoyonline.com/pages/finance/201108/70549.php to http://business.myjoyonline.com/pages/finance/201108/70549.php
			*Added archive https://web.archive.org/web/20080220095548/http://www.ccdg.gov.sg/account.htm to http://www.ccdg.gov.sg/account.htm
			*Added archive https://web.archive.org/web/20061020223959/http://ec.europa.eu/internal_market/accounting/ias_en.htm to http://ec.europa.eu/internal_market/accounting/ias_en.htm
			*Added archive https://web.archive.org/web/20080404115922/http://www.unctad.org/Templates/Page.asp?intItemID=4355&lang=1 to http://www.unctad.org/Templates/Page.asp?intItemID=4355&lang=1
			*Added archive https://web.archive.org/web/20121015074952/http://www.deloitte.com/view/en_GB/uk/industries/financial-services/sector-focus/capital-markets/2c557501a5b91210VgnVCM200000bb42f00aRCRD.htm to http://www.deloitte.com/view/en_GB/uk/industries/financial-services/sector-focus/capital-markets/2c557501a5b91210VgnVCM200000bb42f00aRCRD.htm

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	which is very promising for a harmonized protocol of objects-based accounting or even standards and which I assume that ISO may pay attention to.

			Cheers.—] <span style="color:green;font-family:Rockwell">(])</span> 09:50, 6 December 2017 (UTC)
	Hopefully, this kind of exploration will be eventually upgraded to industrial harmonized protocols or even ISO standards and all the relevant commercial accounting software will be regulated by the new evolving measures. <small>—The preceding ] comment was added by ] (]) 05:42, 15 April 2007 (UTC).</small><!-- HagermanBot Auto-Unsigned -->

	== ~~Where~~ is the ~~scope~~ ~~of IFRS application located???~~ ==		== Problems with the Adoption section ==

			I am concerned about the adoption section of this page. For full disclosure I am the website manager for ifrs.org, and my main remit is the transparency of accurate information regarding IFRS Standards. I am completely comfortable with people having opposing views as to the usefulness of IFRS Standards, but I find the adoption section a little troublesome.
	One of the issues which confuses me is that

			One issue is that it is an incomplete list of adopting countries. By definition this makes it an arbitrary list, and it is clearly impossible to maintain a full list of what is now 144 countries who have adopted the Standards.
	What the definition of Financial Reporting is

			The second issue is similar - we cannot possibly maintain the accuracy of adoption status for any list of countries here. The information pertaining to the countries listed is in most cases many years out of date, and therefore misleading to users. At the IFRS Foundation we know how difficult it is to speak to the regulators in each country to maintain the information we have, so doing so here is simply an impossible task.
	OR

			I would like to propose the following, and I welcome your thoughts:
	Where the standard is applied for???

			1) Keep the intro to the adoption section (with some minor edits to the final paragraph by myself to ensure accuracy - such as the number of currently profiled jurisdictions)
	I was hoping that either of these questions is answered in the beginning of the document but found nil.

			2) Add a paragraph below which suggest where users can find information about adoption status. I suggest linking to the relevant sections of three sites - the IFRS Foundation, the World Bank and IFAC (the International Federation of Accountants which lists information on the adoption of international standards by country)
	Another issue that bothers me is that IFRS looks more like a harmonized protocol than a standard. The reason I say that is:

			3) Deleting all the individual country/jurisdiction information
	-- usually, a standard will not only addresse the specifications that should be achieved but also the defined procedures / mehtods to achieve the specifications. However, in IFRS I could not clearly see such expressions.

			Thanks all. ] (]) 15:58, 15 May 2019 (UTC)
	For example, in IFRS 3(a) it says:
	This IFRS "requires all business combinations within its scope to be accounted for by applying the purchase method."

	Unfornunately, it does not mention where the purchase method is located and how readers can find it, hence the standard operators will easily get lost. People will be wondering which purchase method the document is talking about.

			Agreed. I'll have a go at making these edits in a few days time subject to any further comments received. I'm aiming to go through other sections of the article first, starting with the introduction which is very long.
	-- even with a protocol, if a specified method is not mentioned, an indication of a particular method, such as a common purchase method, will be provided so that at least the readers will know if the method is common or specified. <small>—The preceding ] comment was added by ] (]) 08:00, 15 April 2007 (UTC).</small><!-- HagermanBot Auto-Unsigned -->

			] (]) 17:15, 28 July 2019 (UTC)
	==Structure==
	I understand IFRS like this

	Level 1 Framework

			Cheers ]. I've prepped an adjusted opening paragraph as mentioned above, and as no-one else has mentioned anything I plan to add this and remove all the jurisdiction adoption sections tomorrow.
	Level 2 Statements <- (level 3) Interpretations

			Thanks. ] (]) 15:54, 29 July 2019 (UTC)
	Therefore the Framework is the foundation of where all accounting principles based on. Since there are hundred and thousands of transaction of different types around the world it is impossible to set up rule for each case. Therefore IFRS is principle base. When a transaction occur, prepare of AFS need to ensure transactions that could be classified within those statement prepare according to the statement (transaction within Scope of statement). If those transaction were outside the scope of all written statement, principle within the framework shall apply. Therefore the framework is a "safety net" to catch all exceptions. Therefore I edited those paragraph.

	To use "choices" sound not very professional therefore I used the term "alternative" which closely tied up to the terms used IAS 1 par 108 - 115.

			That looks good.
	] 10:51, 18 April 2007 (UTC)

			I've now added two sections; 'History of IFRS' and 'IFRS and US GAAP'. It seems to me that the re-written 'Adoption' section would sensibly go right after 'History of IFRS' - I'd be interested in other views. What about merging the section 'Consequences of adopting IFRS' into 'Adoption'?

			] (]) 16:20, 31 July 2019 (UTC)
	This point is specifically addressed in paragraphs 7 to 12 of IAS8, "Accounting Policies Changes in Accounting Estimates and Errors". This requires the application of all Standards and Interpretations in all cases where they specifically apply. In the absence of a Standard or Interpretation, an entity is required to use its judgement, in the first instance by seeing whether there are approximately similar requirements, and only then by reference to the Framework.

			These updates seem reasonable to me. However, {{User\|Bletham77}}, please consider reviewing ] as it seems you have a conflict of interest. ] \| (] - ]) 19:58, 2 August 2019 (UTC)
	As a result the Framework is not particularly important in the practical application of IFRS.

			Thanks ]. I understand your point, and I made every attempt to be open and honest right from the start. No changes were based on subjectivity, and everything was explained as clearly as possible. The only objective was to remove false or misleading information, and I left my proposals for two months before making any changes. I'm hoping that editors will understand this. ] (]) 08:20, 6 August 2019 (UTC)

			], I like your introductions. Regarding placement of the adoption section, I'm not fussed at all - happy for it to remain where it is or be moved to the beginning. As for the 'Consequences' section, I am highly dubious whether we should even have one paragraph discussing the complex nature of the consequences of a worldwide set of Standards being applied in hundreds of differing jurisdictions, but I won't get involved. :-) I do think it's worth keeping separate though, if only to highlight this.
	] 22:03, 24 June 2007 (UTC)

			] (]) 08:20, 6 August 2019 (UTC)

			==Conceptual Framework==
	I kind of disagree (please forgive me and keep it professional) with you that "Framework is not particularly important in the practical application of IFRS", Base on the followings:
	* The framework set up the base of future statement development (Stated in the Framework)
	* Statements stated principles to classified transaction to the above 4 classification and give them common "term" and rule as to how to disclose them.
	* You referred to (professional) judgement and where should those judgement base on (if you don't apply the framework)
	* How can I actually disclose those transaction without the classification (at where Balance sheet or Income Statement ...) as from the framework. The classification I refer to is the Asset, Liability, Income or Expense.

			I've grouped together the sections in the article which derive largely from IASB's Conceptual Framework. However, I've not edited the underlying material yet. I'll do so over the next couple of weeks unless anyone else has a go.
	] 08:42, 3 July 2007 (UTC)

			] (]) 16:05, 27 August 2019 (UTC)

			== Accounting grade10 question papers2021 ==
	Framework

			Term4 2021 question papers ] (]) 19:27, 24 November 2021 (UTC)
	Delete the following
	An item is recognised in the financial statements when:-
	* it is probable that a future economic benefit will flow to or from an entity and
	* when the item has a cost or value that can be measured with reliability.

			IFRS ar kaj ] (]) 11:31, 9 February 2024 (UTC)
	This is the asset recognition criteria '''''only''''' not the framework criteria to recognise an transaction, Accrual basis is that criteria and it is mentioned in the document therefore it was deleted.


	] 08:49, 3 July 2007 (UTC)


	The deleted piece above ("An item is recognised in the financial statements...") is a paraphrase of paragraph 83 of the Framework. It sets out recognition criteria for any element (asset, liability, equity, income or expense). You may be right to say that the Accrual Basis is more important than the recognition criteria, but I think the recognition criteria should fairly be included!

	] 18:40, 3 July 2007 (UTC)


	The page was a little too mess up, therefore the information was not flow correctly, therefore I totally miss the point, sorry about that. I saw you (Swinnow16) have a lot of interest in this article, I hope that we can keep our effort up and make it great. On the other hand I think I lead this page to discuss a lot about framework, it had evolve to a stage that it should form an article on it's own. If you feel so as well (Swinnow16) I will create a separate page and provide links to that page from this article. You can always contract me by droping message on my user talk page (click on my link and go to discussion), I create a section for all of us feels needs to improve the whole IFRS section. Oh by the way, I modify the structure of the article as well, hope it feels Ok. We still need to do the measurement bit. Keep it up.

	] 13:12, 4 July 2007 (UTC)

	==Current project==
	The section relates to SME deleted as SME should not be dominated this topic

	On February 15, 2007 the ] issued a new draft, the ''IFRS for small and medium entities (SMEs)''. <!--(draft in English will be available free of charge on IASB website February 26, 2007).--><br />

	The IASB admitted that full IFRS compliance is too much of a burden for small and medium size businesses and compiled a simplified set of accounting principles that are appropriate for smaller, non-listed companies. Listed companies, even the small ones, are not eligible for this simplified option. The exposure draft removes choices for accounting treatment, eliminates topics that are not generally relevant to SMEs and simplifies methods for recognition and measurement. Thus, the standard reduces the volume of accounting guidance applicable to SMEs by more than 85 per cent when compared with the full set of IFRSs.(). The IASB expects to finalize and adopt ''IFRS for SMEs'' in the middle of 2008. In practice, adoption of IFRS may be a matter of European Union and national governments. Individual business may draw up their balance sheets according to these standards by choice to provide comparable documents across borders for international investors. For the first time, the IASB will provide standardized translations for an IFRS.

	Regards ] 14:39, 19 April 2007 (UTC)


	==List of countries using IFRS==
	I saw this line appear in version history of the page
	IFRS are used in many parts of the world, including ""in decreasing order of stock market capitalization""the ], ], ], ], ], and ].
	according to market capitalisation the list should be as follows ]
	European Union, Hong Kong, Australia, Russia, South Africa, Singapore and Pakistan

	Dont forget New Zealand! ] 09:55, 1 June 2007 (UTC)

	:This section is made redundant, since the IAS maintains a list of country who use or comply with IFRS . --] 11:56, 23 August 2007 (UTC)

	==Flow of the document==
	As previously stated (see under structure), the article needed to review whether it should create a new topic. Now the article not only need to separate review the separation of IFRS + Framework and a large part in "Features of IFRS" is IAS 1 which also need to be consider to spirit. At the moment, I re-organised the article because personally, IAS 1 should not come before future development which is a huge process (of IASB) at the moment + how IFRS is structured. Whether you want to put it before Framework section is editor's preference.
	] 12:51, 12 July 2007 (UTC)


	The "Features of IFRS" section actually describes some of the requirements of IFRS. It refers to 18 separate IFRS standards, all with cross references to the standards themselves. It is intended to include a brief description of the valuation requirements for every item on the income statement and balance sheet which has common application and which IFRS addresses. However, I used the heading "features of IFRS" rather than "key requirements of IFRS" so that the article has a neutral point of view.


	] 22:28, 12 July 2007 (UTC)

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Archives

Archive 1

IAS 29

Do the "critiques" mentioned about IAS 29 have any other sources? It seems odd that the only example of the widespread criticism is one paper, which is then quoted repeatedly in the critiques. Was just reading through the page while procrastinating studying for an accounting exam, and it seemed odd and out of place.

Shaso999 (talk) 07:48, 23 May 2016 (UTC)

Agreed, now removed.Swinnow16 (talk) 16:05, 27 August 2019 (UTC)

Offsetting

Could somebody add a half-a-sentence description of what is offsetting in the sentence that mentions that it is forbidden according to IFRS? Cristiklein (talk) 05:50, 20 June 2016 (UTC)

External links modified

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Problems with the Adoption section

I am concerned about the adoption section of this page. For full disclosure I am the website manager for ifrs.org, and my main remit is the transparency of accurate information regarding IFRS Standards. I am completely comfortable with people having opposing views as to the usefulness of IFRS Standards, but I find the adoption section a little troublesome.

One issue is that it is an incomplete list of adopting countries. By definition this makes it an arbitrary list, and it is clearly impossible to maintain a full list of what is now 144 countries who have adopted the Standards.

The second issue is similar - we cannot possibly maintain the accuracy of adoption status for any list of countries here. The information pertaining to the countries listed is in most cases many years out of date, and therefore misleading to users. At the IFRS Foundation we know how difficult it is to speak to the regulators in each country to maintain the information we have, so doing so here is simply an impossible task.

I would like to propose the following, and I welcome your thoughts:

1) Keep the intro to the adoption section (with some minor edits to the final paragraph by myself to ensure accuracy - such as the number of currently profiled jurisdictions)

2) Add a paragraph below which suggest where users can find information about adoption status. I suggest linking to the relevant sections of three sites - the IFRS Foundation, the World Bank and IFAC (the International Federation of Accountants which lists information on the adoption of international standards by country)

3) Deleting all the individual country/jurisdiction information

Thanks all. Bletham77 (talk) 15:58, 15 May 2019 (UTC)

Agreed. I'll have a go at making these edits in a few days time subject to any further comments received. I'm aiming to go through other sections of the article first, starting with the introduction which is very long.

Swinnow16 (talk) 17:15, 28 July 2019 (UTC)

Cheers Swinnow16. I've prepped an adjusted opening paragraph as mentioned above, and as no-one else has mentioned anything I plan to add this and remove all the jurisdiction adoption sections tomorrow.

Thanks. Bletham77 (talk) 15:54, 29 July 2019 (UTC)

That looks good.

I've now added two sections; 'History of IFRS' and 'IFRS and US GAAP'. It seems to me that the re-written 'Adoption' section would sensibly go right after 'History of IFRS' - I'd be interested in other views. What about merging the section 'Consequences of adopting IFRS' into 'Adoption'?

Swinnow16 (talk) 16:20, 31 July 2019 (UTC)

These updates seem reasonable to me. However, Bletham77 (talk · contribs), please consider reviewing WP:COI as it seems you have a conflict of interest. II | (t - c) 19:58, 2 August 2019 (UTC)

Thanks II. I understand your point, and I made every attempt to be open and honest right from the start. No changes were based on subjectivity, and everything was explained as clearly as possible. The only objective was to remove false or misleading information, and I left my proposals for two months before making any changes. I'm hoping that editors will understand this. Bletham77 (talk) 08:20, 6 August 2019 (UTC)

Swinnow16, I like your introductions. Regarding placement of the adoption section, I'm not fussed at all - happy for it to remain where it is or be moved to the beginning. As for the 'Consequences' section, I am highly dubious whether we should even have one paragraph discussing the complex nature of the consequences of a worldwide set of Standards being applied in hundreds of differing jurisdictions, but I won't get involved. :-) I do think it's worth keeping separate though, if only to highlight this.

Bletham77 (talk) 08:20, 6 August 2019 (UTC)

Conceptual Framework

I've grouped together the sections in the article which derive largely from IASB's Conceptual Framework. However, I've not edited the underlying material yet. I'll do so over the next couple of weeks unless anyone else has a go.

Swinnow16 (talk) 16:05, 27 August 2019 (UTC)

Accounting grade10 question papers2021

Term4 2021 question papers 41.114.3.213 (talk) 19:27, 24 November 2021 (UTC)

IFRS ar kaj 223.191.54.93 (talk) 11:31, 9 February 2024 (UTC)

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