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Look for the pocket guide that contains the IFRS Standards. Explain how IFRS standards are...

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Accounting

Look for the pocket guide that contains the IFRS Standards.

Explain how IFRS standards are developed and how many there are.

Indicates who is required to comply with IFRS.

The IFRS guide details, by country, the accounting standards required by public entities that each follows. It chooses three countries: one in Central America, one in Asia and one in Europe and briefly summarises what these standards consist of.

From the 16 IFRS standards presented, choose one of them, the one you understand is most relevant, and summarize it in your own words.

Can you imagine a world where IFRS did not exist? Detail your answer.

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