国际会计准则英文原版InternationalFinancialReportingStandards(IFRS)areasetofaccountingstandardsdevelopedbytheInternationalAccountingStandardsBoard(IASB)toprovideacommonglobalframeworkforthepreparationandpresentationoffinancialstatements.TheIFRSconsistsofacoresetofstandardsandinterpretationsthatareusedbycompaniesinvariouscountriesaroundtheworld.Thesestandardsaredesignedtoenhancecomparabilityandtransparencyinfinancialreporting,allowinginvestorsandotherusersoffinancialstatementstomakeinformedeconomicdecisions.TheIFRScoversawiderangeoftopics,includingtherecognition,measurement,anddisclosureofassets,liabilities,income,andexpenses.Italsoincludesguidanceonspecificindustriesandtransactions,suchasfairvaluemeasurement,revenuerecognition,andleases.TheIFRSisconstantlyevolving,withtheIASBregularlyissuingnewstandardsandamendmentstoexistingones.Thesechangesreflectdevelopmentsinaccountingpracticesandensurethatthestandardsremainrelevantinarapidlychangingbusinessenvironment.CompaniesthatpreparetheirfinancialstatementsinaccordancewithIFRSarerequiredtocomplywiththeprinciplesandguidelinesoutlinedinthestandards.Thishelpstopromoteconsistencyandcomparabilityinfinancialreportingacrossdifferentjurisdictions,makingiteasierforinvestorsandotherstakeholderstoassesstheperformanceandfinancialpositionofcompaniesoperatingindifferentcountries.Overall,theadoptionofIFRShasfacilitatedgreaterglobalharmonizationinfinancialreportingandimprovedthequalityoffinancialinformationavailabletoinvestorsandotherusers.Ithasalsoreducedthecostofpreparingfinancialstatementsformultinationalcompaniesandenhancedthetransparencyoffinancialreportinginemergingmarkets.
