'Ias 40' presentation slideshows

A presentation by Pierre-hugues Bonnefoy 22 November 2005

International Financial Reporting Standards (IFRSs): What are the impacts for SICAFIs?. A presentation by Pierre-hugues Bonnefoy 22 November 2005. Overview of the presentation. 1. What is the IASB 2. IFRS in Europe 3. IFRS in Belgium 4. Conceptual differences with Belgian GAAP

406 views • 17 slides

IFRS Standards

IFRS Standards. Overview Reading: Chapter 6. Conceptual Framework. Very close to the US FASB framework for accounting Published in 1989. Conceptual Framework. Fair Presentation. Accruals (and matching) Going Concern. Relevance. Reliability. Faithful representation Economic substance

456 views • 14 slides

IFRS How wide is the GAAP?

147 views • 14 slides