Normes internacionals d’informació financera

Terminologia comptable de les NIIF

  • ca
    Normes internacionals d’informació financera
  • ca
    NIIF
  • es
    Normas Internacionales de Información Financiera
  • es
    NIIF
  • fr
    Normes internationales d’information financière
  • fr
    IFRS
  • en
    International Financial Reporting Standards
  • en
    IFRSs
  • norma IAS01; IAS08
  • International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise:
    • (a) International Financial Reporting Standards;
    • (b) International Accounting Standards;
    • (c) IFRIC Interpretations; and
    • (d) SIC Interpretations.