IFRSkövetelmények

IFRSkövetelmények refers to the requirements set forth by International Financial Reporting Standards. These standards are a set of accounting principles and guidelines used to prepare financial statements that are transparent and comparable across different countries. The primary objective of IFRS is to provide a common global language for business affairs so that company accounts are understandable and comparable.

Companies that adopt IFRS must adhere to specific rules regarding how they recognize, measure, present, and disclose financial information. This includes detailed guidance on areas such as revenue recognition, lease accounting, financial instruments, and business combinations. The goal is to ensure that financial statements present a true and fair view of a company's financial position, performance, and cash flows.

The development and issuance of IFRS are overseen by the International Accounting Standards Board (IASB). The IASB is an independent, private-sector standard-setter that works to develop and promote high-quality, understandable, and enforceable global accounting standards. Many countries around the world have either adopted IFRS directly or have converged their national accounting standards with IFRS. This widespread adoption facilitates international investment and trade by reducing the complexity and cost of cross-border financial reporting.