Accounting policy , Accounting Standards

As of 2005, consolidated financial statements of listed companies in the European Union are required to be prepared in accordance with IFRSs.

Complete the following accounting policy note on the use of IFRSs in the financial statements of a company listed on a stock exchange within the European Union:

"The consolidated financial statements of Company X plc have been prepared in accordance with International Financial Reporting Standards (IFRSs).

International Financial Reporting Standards comprise standards and interpretations approved by the International Accounting Standards Board (IASB)."

Posted Date: 3/15/2013 2:52:43 AM | Location : United States







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