Examples of using Ifrs in English and their translations into Swedish
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Official
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Colloquial
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Medicine
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Ecclesiastic
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Ecclesiastic
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Official/political
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Computer
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Programming
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Political
However, for companies permitted to use IFRS the latter method would no longer be tenable.
Comments from the Roundtable on Consistent Application of IFRS in the EU need to be fully taken into account in work of the IASB on standards and interpretations;
Several years down the line we now know why we are discussing IFRS for small and medium-sized companies in Europe:
A resolution of the dependency issue would also remove one of the objections to using IFRS as the starting point.
fair view has been presented by the board and as to whether the IFRS convention has been followed.
not it is derived from IFRS, and should be more fully explored.
What we want is therefore what we have already called for: IFRS as Europe understands them
We were the largest jurisdiction to say as from 2005 that the IFRS would become the rule for listed companies.
the uniform application of the IFRS.
gained experience of IFRS reporting.
All Member States that wanted to establish an accounting base which equalled the tax base would in effect have to establish the same accounting base as for IFRS.
For that reason alone, the necessity of developing IFRS for small and medium-sized companies is highly questionable.
should recognise year-end accounts prepared in accordance with IFRS.
I also believe that encouraging the voluntary use of IFRS by SMEs would carry the risk of them being introduced into Europe by the back door.
The work of this expert group could be extended to include technical work on the tax implications of IFRS.
leading to‘de facto' common IFRS reporting.
I think the proven benefits of IFRS can also benefit European equity markets, certainly if the Americans exchange their US GAAP system for IFRS.
that the European Union should carry out a thorough investigation of what benefits SMEs might gain from adopting the IFRS.
What the IFRS organisation then presented- regarding providing its own governance- is a correct,
I agree with the rapporteur that IFRS are too complex