28IFRS

28IFRS is not an official designation used by the IFRS Foundation or the International Accounting Standards Board. In most discussions, the term appears to be a mislabel or ambiguous shorthand rather than a distinct, recognized standard or framework.

Possible interpretations

- Mislabeling of IFRS 28, which is a named standard in the IFRS suite covering Investments in Associates and Joint Ventures. Users sometimes encounter confusion between the numbers and the names of specific standards.

- A catalog or training package created by a company, educator, or regional body that brands a subset of IFRS materials as “28IFRS,” rather than referring to a formal standard.

- An informal project, repository, or internal document name used within a particular organization.

Context and verification

Because IFRS standards are published as individually numbered documents, any reference to 28IFRS should be checked against the source. To verify, consult the IFRS Foundation website or official publications, and look for explicit definitions, scope, and issuing dates. If the term appears in a publication, review the author, jurisdiction, and intended audience to determine whether it is an informal label rather than a formal standard.

Background

The IFRS framework comprises standards issued by the IASB that guide international financial reporting. Standard numbers (for example, IFRS 1, IFRS 2, IFRS 28) have specific titles and applications. If you encounter 28IFRS, it is best treated as ambiguous without additional context and clarified by the issuing author.

See also

IFRS Foundation; IFRS 28; IASB.