International Financial Reporting Standards IFRS and.
Links to summaries, analysis, history and resources for International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations and other pronouncements issued by the International Accounting Standards.
Accounting for financial instruments: IFRS 9 and IAS 39.
Introduction to Accounting for Financial Instruments. IFRS 9 and IAS 39 are two most important accounting standards for corporate treasurers because they address how to account for financial instruments, or how they are measured on an ongoing basis.
Three Common Currency-Adjustment Pitfalls
Although the rules on accounting for foreign-currency translations have not changed in many years, mistakes in this area persist. Such mistakes can result in misstatements in financial reporting, hurting the bottom line, creating false understandings of business results, and exposing companies to possible regulatory scrutiny.
Functional Currency - Investopedia
Popular with multinationals, functional currency represents the primary economic environment in which an entity generates cash and expends cash. Functional currency is the primary currency used by.
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