IFRS definition
Examples of IFRS in a sentence
As soon as available, but no later than one hundred twenty (120) days after the last day of Borrower Representative’s fiscal year audited consolidated financial statements prepared in accordance with IFRS, consistently applied, together with any management letter with respect thereto.
Within sixty (60) days after the last day of each fiscal quarter, a company prepared unaudited consolidated and consolidating balance sheet, income statement and statement of cash flows covering the Borrowers and each of their Subsidiaries’ operations for such fiscal quarter, in form reasonably acceptable to JGB Agent, certified by a Responsible Officer as having been prepared in accordance with IFRS, consistently applied, except for the absence of footnotes, and subject to normal year-end adjustments.
Accounting terms not defined in this Agreement shall be construed in accordance with IFRS, and calculations and determinations shall be made following IFRS, consistently applied.