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WhiteWinterRose
15.04.2020 •
Business
When evaluating strategies, IFRS stands for what term?
A. Interim financial ratio standards
B. International financial ratio standards
C. International financial reporting standards
D. Interim financial reporting standards
E. Interactive financial reporting standards
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Ответ:
C) International Financial Reporting Standards
Explanation:
The International Financial Reporting Standards are accounting standards which are recognized and issued out by the International Accounting Standards Board (I.A.S.B) and the International Financial Reporting Standard Foundation with the former being responsible for accepting or approving and issuing of standards used in accounting by accountants. These accounting standards make up a standard manner in which a company or firm's financial performance is evaluated using their financial statements which should be understandable. These accounting standards are used by firms which own shares on a public stock exchange.
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