IFRASzabályozás

IFRAszabályozás is the process of regulating the International Financial Reporting Standards (IFRS) used by companies to prepare their consolidated financial statements. The primary objective of IFRASzabályozás is to ensure that financial reporting is transparent, consistent, and comparable across different countries and jurisdictions.

The regulation of IFRS is overseen by the International Accounting Standards Board (IASB) and the International Organization of Securities Commissions (IOSCO). In Europe, the regulation of IFRS is undertaken by the European Union's (EU) institutions, led by the European Commission. The IFRS Foundation, which is the parent organization of the IASB, has a significant role in promoting and overseeing the development of IFRS.

In countries that have adopted IFRS, the relevant national authorities, such as the national auditor general or the national securities commission, are responsible for implementing IFRAszabályozás. They have the discretion to adopt the IFRS as issued by the IASB, or to make limited modifications to make them more suitable to the local environment. These national authorities are also responsible for ensuring that companies that apply IFRS comply with the rules.

Companies that issue securities to the public or that are quoted on an exchange must use IFRS to prepare their consolidated financial statements, if they are domiciled in or have branches in countries that have adopted IFRS. Companies may also use IFRS voluntarily in countries that do not require their use. The adoption and regulation of IFRS continue to evolve, as regulators and standard-setters work to address the needs of an increasingly globalized financial system.