IFRS definition

IFRS means the International Financial Reporting Standards as issued by the International Accounting Standards Board.
IFRS means international accounting standards within the meaning of IAS Regulation 1606/2002 to the extent applicable to the relevant financial statements delivered under or referred to herein.
IFRS means International Financial Reporting Standards.

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.


More Definitions of IFRS

IFRS means the international financial reporting standards as issued by the International Accounting Standards Board as in effect from time to time.
IFRS means International Financial Reporting Standards and applicable accounting requirements set by the International Accounting Standards Board or any successor thereto (or the Financial Accounting Standards Board, the Accounting Principles Board of the American Institute of Certified Public Accountants, or any successor to either such Board, or the SEC, as the case may be), as in effect from time to time.
IFRS means the International Financial Reporting Standards.
IFRS means international financial reporting standards as adopted by the International Accounting Standards Board.
IFRS means the International Financial Reporting Standards promulgated by the International Accounting Standards Board (IASB) (which includes standards and interpretations approved by the IASB and International Accounting Principles issued under previous constitutions), together with its pronouncements thereon from time to time, and applied on a consistent basis.
IFRS shall have the meaning ascribed to such term in Section 3.1(h).
IFRS means the International Financial Reporting Standards issued by the International Accounting Standards Board.