International Accounting Standards Board (IASB) definition

International Accounting Standards Board (IASB) means the board established by deed of constitution on the 28th June, 1973 which comprises the professional accountancy bodies which are members of the International Federation of Accountants, which federation was established at the International Congress of Accountants in Munich in 1977, or any body succeeding the board by whatever name it may be known;
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Examples of International Accounting Standards Board (IASB) in a sentence

  • These condensed consolidated interim financial statements have been prepared using accounting policies consistent with International Financial Reporting Standards ("IFRS"), and in accordance with International Accounting Standards ("IAS") 34, Interim Financial Reporting, as issued by the International Accounting Standards Board ("IASB").

  • The Financial Statements have been prepared in accordance with International Financial Reporting Standards (IFRS) applicable to the Financial Statements as issued by the International Accounting Standards Board (IASB) and as adopted by the European Union (EU), and in accordance with those commercial law provisions (handelsrechtliche Vorschriften) applicable to the Financial Statements pursuant to Section 315a German Commercial Code (HGB).

  • In addition to definitions elsewhere in this Agreement, the following definitions shall apply herein: Accounting Principles International Financial Reporting Standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB), as applied by the Company for its annual accounts for 2022.

  • Recent Accounting Pronouncements The International Accounting Standards Board ("IASB") and International Financial Reporting Interpretations Committee ("IFRIC") have issued the following standards that have not been applied in preparing the Company’s 2012 first quarter Condensed Consolidated Interim Financial Statements.

  • The annual financial statements of Sovello AG (“Sovello” or “the Company”) were prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and in effect at the reporting date, applying the Interpretations of the International Financial Reporting Interpretations Committee (IFRIC) and the former Standing Interpretations Committee (SIC).

  • The annual financial statements of Sovello AG (“Sovello” or “the Company”) were prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), in effect at the reporting date, applying the Interpretations of the International Financial Reporting Interpretations Committee (IFRIC) and the former Standing Interpretations Committee (SIC).

  • The consolidated financial statements of the Group have been prepared in accordance with the International Financial Reporting Standards (IFRS) adopted by the International Accounting Standards Board (IASB) and interpretations formulated by its predecessor organization, the International Accounting Standards Committee (IASC).

  • For purposes of this Clause 25, “IFRS 9” means the International Financial Reporting Standard (IFRS) by the International Accounting Standards Board (IASB) designated as “IFRS 9” and replacing “IAS 39”.

  • IFRS shall mean the body of pronouncements issued by the International Accounting Standards Board (IASB), including International Financial Reporting Standards and interpretations approved by the IASB, International Accounting Standards and Standing Interpretations Committee interpretations approved by the predecessor International Accounting Standards Committee and adapted for use in the European Union.

  • A directive policy has been issued on 2nd July 2012 that all public accounting entities as defined by International Accounting Standards Board (IASB) must adopt full International Financial Reporting Standards (IFRS) starting 1st of January 2014.