IFRS

 0    27 schede    michalmazur40
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Domanda Risposta
Wartość godziwa
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Fair value
IFRS
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International Reporting Standards
interesariusze
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stakeholders, shareholders
urzędy skarbowe
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tax offices tax authorities
IAS
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International Accounting Standards
rozpowszechniony
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widespread, prevalent
stworzone i dostosowywane
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created and amended
spójrz na zakres
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take a look at the scope of
3 podstawowe sprawozdania finansowe
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1) the statement of financial position, 2) statement of comprehensive income, 3) statement of changes in equity
dobre podstawy
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good grounding
praca nie do pozazdroszczenia
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an unenviable job
IASB
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International Accounting Standards Board
IASC
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International Accounting standards Committee
notowane spółki (giełda)
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listed companies (stock exchange)
kiedy IFRS zostały zaadoptowane w EU?
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in 2002 EU adopted legislation that requires listed companies to apply IFRS in their consolidated financial statements
ma jasno określony cel
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has a clearly defined purpose, has a clear objective in mind
ramy koncepcyjne
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conceptual framework
dostosować krajowe standardy rachunkowości do IFRS
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to converge national accounting standards to IFRS
firma raportuje zgodnie IFRS
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the company reports under IFRS
Struktura międzynarodowej sprawozdawczości finansowej jest/nie jest do końca prosta
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The structure of international financial reporting is / is not exactly straightforward
ramy koncepcyjne określają pewne cechy
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The conceptual framework sets out certain characteristics
Podstawowe cechy jakościowe
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Fundamental qualitative characteristics
Istotność - informacja ma wpływ na decycje
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Relevant: the information is capable of making a difference in the desisions
wierna w prezentacji, informacja jest kompletna, neutralna i wolna od błędów.
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faithful in its presentation, the information is complete, neutral and error-free.
Poprawa cech jakościowych
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Enhancing qualitative characteristics
obejmuje istotność
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includes materiality
określa, zarysowuje
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that it outlines
Crea delle schede
English

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