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IFRS 2 is an international financial reporting standard issued in February 2004 by the International Accounting Standards Board (IASB) to provide guidance
IFRS_2
Technical standard
International Financial Reporting Standards (IFRS) are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board
International Financial Reporting Standards
International_Financial_Reporting_Standards
Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation. The IFRS include The Conceptual Framework for Financial Reporting； The
List of International Financial Reporting Standards
List_of_International_Financial_Reporting_Standards
International guidance on keeping record of lease transactions
IFRS 16 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on
IFRS_16
International organization
(including the IAS issued until 2001 and the IFRS issued since then) would also be known as IFRS. In 2021, The IFRS Foundation introduced a new semantic twist
International Accounting Standards Board
International_Accounting_Standards_Board
Nonprofit accounting organisation
publication of accounting standards, including the IFRS for SMEs Accounting Standard. The IASB works with the IFRS Interpretations Committee to support consistent
IFRS_Foundation
Accounting standard titled "Financial Instruments: Disclosures"
IFRS 7, titled Financial Instruments: Disclosures, is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards
IFRS_7
Type of financial statement
in accordance with IFRS. It does not show all possible kinds of accounts, but it shows the most usual ones. Differences between IFRS and US GAAP would
Income_statement
International financial reporting standard
preparation. IFRS 1 applies to an entity's "first IFRS financial statements" and interim financial reports for parts of the period covered by the first IFRS financial
IFRS_1
Financial estimation of potential market price
VALUE MEASUREMENT AND DISCLOSURE REQUIREMENTS". FASB. "IFRS 13.9 and IFRS 13 Defined Terms". ifrs.org. "Credit valuation adjustments for derivative contracts"
Fair_value
assets reported: for example, the United States uses US GAAP (as opposed to IFRS), which only reports the net derivative position in most cases, leading to
List_of_largest_banks
Concept in accounting
subsidiary's statement (IFRS 3.10). Only the parent company's "share capital" account will be included in the consolidated statement (IFRS 10.B92). If trading
Consolidated financial statement
Consolidated_financial_statement
Field of accounting
(IFRS) is a set of accounting standards stating how particular types of transactions and other events should be reported in financial statements. IFRS
Financial_accounting
Monetary contract between parties
Federal Reserve Bank of Chicago. Accessed August 2, 2015. IFRS List – The online community about IFRS/IAS and Auditing Understanding Derivatives: Markets
Financial_instrument
Economic resource, from which future economic benefits are expected
Siegel, N. Dauber & J. K. Shim, The Vest Pocket CPA, Wiley, 2005. "IFRS". ifrs.org. "CON 8.4". fasb.org. "Statement of Financial Accounting Concepts
Asset
Formal record of financial activities
Edition, 2005, ISBN 978-1-84480-201-2 Library resources about Financial statement Resources in your library IFRS Foundation & International Accounting
Financial_statement
Method of accounting for the value of share options
"fair-value" method. Only the fair-value method is permissible under U.S. GAAP and IFRS. The intrinsic value method, associated with Accounting Principles Board
Stock_option_expensing
Civil aviation regulations for flight on instruments
In aviation, instrument flight rules (IFR) is one of two sets of regulations governing all aspects of civil aviation aircraft operations; the other is
Instrument_flight_rules
Sustainability accounting board
requirements". ifrs.org. 3 November 2021. "IFRS – Emmanuel Faber appointed to lead the International Sustainability Standards Board". ifrs.org. Retrieved
International Sustainability Standards Board
International_Sustainability_Standards_Board
Accounting principles and rules
(2010). "The Switch from U.S. GAAP to IFRS". Proceedings of the Northeast Business & Economics Association: 48–54. "IFRS: Current situation and next steps"
Generally Accepted Accounting Principles (United States)
Generally_Accepted_Accounting_Principles_(United_States)
Exchange format for business information
<ifrs-gp:OtherAdministrativeExpenses contextRef="J2004" decimals="0" unitRef="EUR">35996000000</ifrs-gp:OtherAdministrativeExpenses> <ifrs
XBRL
mortality rate). It should not be confused with the infection fatality rate (IFR), the estimated proportion of people infected by a disease-causing agent
List of human disease case fatality rates
List_of_human_disease_case_fatality_rates
The International Fleet Review 2026 (IFR 2026) was an international maritime exercise hosted and conducted by the Indian Navy on behalf of the President
International Fleet Review 2026
International_Fleet_Review_2026
Jet trainer in Yugoslavia
Armament Guns: 2× 12.7 mm (0.500 in) machine guns in nose with 80 rpg Hardpoints: 4 with a capacity of 300 kg (661 lb) total Avionics full IFR instrumentation
Soko_G-2_Galeb
Accounting principles and rules
numbered in the same way as the International Financial Reporting Standards (IFRS). National Financial Reporting Authority (NFRA) recommend these standards
Indian_Accounting_Standards
Motor vehicle
Aspid is powered by the 2.0 L Honda F20C I4 engine used in the Honda S2000, which has been tuned and fitted with a dry sump by IFR to produce 270 hp (201 kW)
IFR_Aspid
Asset whose market value is lower than that listed in its owner's balance sheet
55–67. "IFRS in practice: IAS 36 Impairment of assets" (PDF). BDO International. December 2013. "Impairment of financial instruments under IFRS 9" (PDF)
Impaired_asset
Series of free software licenses
co-founder of the Institut für Rechtsfragen der Freien und Open Source Software (ifrOSS, or "Institute for legal issues regarding free and open source software"
GNU_General_Public_License
Climate risk disclosure framework
Data Can Be Tricky". WSJ. Retrieved 2022-12-28. "IFRS - ISSB: Frequently Asked Questions". www.ifrs.org. Retrieved 2022-12-28. "About | Task Force on
Task Force on Climate-related Financial Disclosures
Task_Force_on_Climate-related_Financial_Disclosures
Country in East Asia
(September 25, 2024). "Global Robotics Market Surges: Comprehensive Analysis of IFR World Robotics Report 2024". Statzon. Retrieved July 25, 2025. Fujiwara,
Japan
Type of lease; asset is owned by a finance company
controlling standard is IFRS 16, "Leases" which an entity shall apply for annual reporting periods beginning on or after 1 January 2019. IFRS 16, phased out the
Finance_lease
Accounting model
between US GAAP and IFRS is the fact that three fundamentally different concepts of capital and capital maintenance are authorized in IFRS while US GAAP only
Constant purchasing power accounting
Constant_purchasing_power_accounting
Intangible asset that derives value because of a contractual claim
and data. According to the International Financial Reporting Standards (IFRS), a financial asset can be: Cash or cash equivalent, Equity instruments of
Financial_asset
Nuclear reactor design
reactor). IFRs can breed more fuel and are distinguished by a nuclear fuel cycle that uses reprocessing via electrorefining at the reactor site. The IFR was
Integral_fast_reactor
Original monetary value of an item
Under IFRS and US GAAP derivative financial instruments are reported at fair value, with value changes recorded in the income statement. IFRS requires
Historical_cost
Aviation training device
instrument flight to maintain competency. Examples include foggles and the IFR hood. Foggles are glasses that have been frosted on the top half of the lenses
View-limiting_device
Contagious disease caused by SARS-CoV-2
broad serology testing in Europe showed IFR estimates converging at approximately 0.5–1%. Firm lower limits of IFRs have been established in a number of
COVID-19
Japanese original video animation series
My-Otome 0: S.ifr (舞-乙HiME 0~S.ifr~, Mai-Otome 0 Shifuru) is a 2008 anime OVA produced by Sunrise and directed by Hisayuki Hirokazu, the former My-Otome
My-Otome_0:_S.ifr
Recording economic information
2022. Retrieved 1 January 2014. "The move towards global standards". ifrs.org. IFRS Foundation and International Accounting Standards Board. 2011. Archived
Accounting
Obsolete dynamic web fonts implementation
Scalable Inman Flash Replacement (sIFR) is an obsolete JavaScript and Adobe Flash dynamic web fonts implementation, enabling the replacement of text elements
Scalable Inman Flash Replacement
Scalable_Inman_Flash_Replacement
Uzbek banking and financial services company
Republic of Karakalpakstan, regions and Tashkent city. According to the audited IFRS report by Deloitte & Touche as of year-end 2015, total assets comprised 1
Aloqabank
1959 anti-submarine helicopter family by Kaman
UH-2A without IFR instruments, although these were later added without a subsequent change to the designation. 102 built.[citation needed] H-2 "Tomahawk"
Kaman_SH-2_Seasprite
Participating in IFR 2016". The New Indian Express. Archived from the original on 2 February 2016. Retrieved 21 March 2016. "INS Viraat". IFR 2016 Indian Navy
List of ships present at International Fleet Review 2016
List_of_ships_present_at_International_Fleet_Review_2016
FAA-issued qualification for flight under IFR regulations
authorization required for a pilot to fly under instrument flight rules (IFR). In the United States, the rating is issued by the Federal Aviation Administration
Instrument rating in the United States
Instrument_rating_in_the_United_States
Indian international maritime exercise
International Fleet Review 2016 (IFR 2016) was an international maritime exercise hosted and conducted by the Indian Navy on behalf of the President of
International Fleet Review 2016
International_Fleet_Review_2016
Attack helicopter
sighting-piloting-navigating system allowing flights at day and night in VFR and IFR weather conditions. The novelty of this avionics is based on the system of
Kamov_Ka-50
(204 KiB) "IAS 36 Impairment of Assets". IFRS Foundation. Retrieved 25 June 2026. "IAS 36 Impairment of Assets" (PDF). IFRS Foundation. Retrieved 25 June 2026
Value-in-use
Russian bank
reached 2.2 billion rubles. By February 2022, the bank ranked sixth in Russia by net assets (4.219 trillion rubles). In 2023, the bank increased its IFRS net
Russian_Agricultural_Bank
Calculation of financial risk
PwC's Demystifying IFRS 9 Impairment - 5. Measuring expected credit losses (part 1), PWC : London. Julien Temim (2016): The IFRS 9 Impairment Model and
Expected_loss
Association football club in Italy
€804,285 in 2005–06. In 2006–07 season the accounting method changed to IFRS, which meant that the 2005–06 result was reclassified as net loss of €4,051
AS_Roma
Pandemic caused by SARS-CoV-2
population-weighted IFRs for various countries, excluding deaths in elderly care facilities, and found a median range of 0.24% to 1.49%. IFRs rise as a function
COVID-19_pandemic
Concept in auditing and accounting
International Financial Reporting Standard (IFRS) itself and nothing in the Framework overrides any specific IFRS. However, the Framework has as its purpose
Materiality_(auditing)
Government body overseeing Australian accounting standards
Standards, AASB 2 Share-based Payment, etc., which incorporate IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 2 Share-based
Australian Accounting Standards Board
Australian_Accounting_Standards_Board
Monetary principles in business
financial statements in accordance with the IFRS from 2005. Countries within the EU were allowed to make IFRS adoption optional for unlisted companies and
Convergence of accounting standards
Convergence_of_accounting_standards
introduced from March 2013 to disallow the deduction of accounting debits under IFRS 2 or equivalent accounting standards Manufactured overseas dividends are a
List of judgments of the Supreme Court of the United Kingdom delivered in 2022
List_of_judgments_of_the_Supreme_Court_of_the_United_Kingdom_delivered_in_2022
Total amount of income generated by the sale of goods or services
profit + taxes + interest + depreciation + amortization While the current IFRS conceptual framework no longer draws a distinction between revenue and gains
Revenue
Economic resources used to buy what is needed to make products or provide services
characteristics. Under the International Financial Reporting Standards (IFRS), the choice of the "Capital Maintenance" concept determines the accounting
Financial_capital
portal Inter RAO "OGK-2 12Months 2021 IFRS Results" (PDF). OGK-2. 4 March 2022. p. 51. Retrieved 4 March 2022. "Gazprom to Merge OGK 2 and OGK 6". The Moscow
OGK-2
International financial reporting standard
in IFRS 7, the measurement categories defined here must be clearly identified. IASB. IAS 39, Paragraph 1. IASB. IAS 39, Paragraph IN1. IASB. IFRS 9, Paragraph
IAS_39
Company owned or controlled by another company
power over the other company to affect the number of the company's returns (IFRS 10 para 7). Power generally arises when the parent has rights that give it
Subsidiary
fundraising dinner organized by the NASB for the IFRS academy. Sanusi said that the move to adopt the IFRS would help attract foreign direct investments
Financial Reporting Council of Nigeria
Financial_Reporting_Council_of_Nigeria
1956 mid-air collision over Arizona
headed to Kansas City Downtown Airport. Flight 2, initially flying under instrument flight rules (IFR), climbed to altitude 19,000 feet (5,800 m) and
1956 Grand Canyon mid-air collision
1956_Grand_Canyon_mid-air_collision
assets and liabilities recognized. "IAS 12 Technical Summary" (PDF). ifrs.org. IFRS Foundation. Archived from the original (PDF) on 2017-01-10. Retrieved
IAS_12
day/night IFR aircraft with an 800 lb (360 kg) payload, capable of 150 kn (280 km/h) maximum cruise speed and a 4.2 hour endurance. The eFlyer 2 first flew
Bye_Aerospace_eFlyer_2
Indian combat aircraft
Trainer - NP-5 based operational conversion trainer for the Indian Navy, with IFR-probe. Indian Navy was reported to be considering HAL's proposal to reestablish
HAL_Tejas
Defunct American corporation
Aeroflex acquired IFR Systems Inc, a test equipment manufacturer from Wichita, Kansas, originally founded in 1937. In 1998, IFR previously acquired
Aeroflex
Entry for Morocco in ISO 3166-2
ISO 3166-2:MA is the entry for Morocco in ISO 3166-2, part of the ISO 3166 standard published by the International Organization for Standardization (ISO)
ISO_3166-2:MA
German bank
2008 IFRS 48.119 -21 1 520 000 117% 1.267 2009 IFRS 50.832 113 1 828 000 20% 1.738 2010 IFRS 55.183 165 2 101 000 15% 1.558 2011 IFRS 60.756 150 2 312
Deutsche_Kreditbank
School vessel in the Argentine Navy
1979, 1,029 nmi; in 1981 she reached 1,115 nmi and in 1987, 1,173 nmi. "IFR 2013. Participating Tall Ships". Royal Australian Navy. Retrieved 2012-11-21
ARA_Libertad_(Q-2)
Russian fighter aircraft
operations at major distances from airfield, the ability of in-flight refueling (IFR) is included. Su-30SME (Flanker-H) Su-30SME is the export version of the
Sukhoi_Su-30
Conceptual framework
source of globally comparable information, IFRS is also of vital importance to regulators around the world. IFRS contributes to economic efficiency by helping
Philosophy_of_accounting
Work-in-progress evaluation
all contracts in progress. "IFRS - IAS 11 Construction Contracts". www.ifrs.org. Retrieved 2025-12-10. Sources Wiley IFRS 2015: Interpretation and Application
Percentage-of-completion method
Percentage-of-completion_method
New Zealand accountancy professor
"IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers' Perspectives". Australian Accounting Review. 25 (2): 175–184
Nives_Botica_Redmayne
Ukrainian bank (founded 1991)
Mees & Hope N.V. The bank was among the first Ukrainian bank to institute IFRS financial reporting (in 1991) and to obtain a credit rating from an international
First Ukrainian International Bank
First_Ukrainian_International_Bank
Flight category requiring pilots to fly with instruments rather than sight
reference to flight instruments, and therefore under instrument flight rules (IFR), as opposed to flying by outside visual references under visual flight rules
Instrument meteorological conditions
Instrument_meteorological_conditions
Method used to eliminate foreign exchange risk
this are addressed by both the International Financial Reporting Standards (IFRS) and by the US Generally Accepted Accounting Principles (US GAAP) as well
Foreign_exchange_hedge
Soviet twin-engine jet fighter aircraft
with an imported avionics suite. It includes Zhuk-M radar, new avionics, an IFR probe, DRDO D-29 electronic warfare system, and enhanced RD-33 series 3 turbofan
Mikoyan_MiG-29
Set of accounting standards
are based on the International Financial Reporting Standards (IFRS). IPSASB adapts IFRS to a public sector context when appropriate, maintaining the original
International Public Sector Accounting Standards
International_Public_Sector_Accounting_Standards
Chicoutimi/Saint-Honoré Aerodrome in Saint-Honoré, QC Class D (Controlled, IFR/IFR and IFR/VFR separation, VFR: 2-way communication required) CYJN – Saint-Jean Airport in
Montreal_Area_Control_Centre
Japanese academic (1947–2020)
Wayback Machine (in Japanese) "IFRS Foundation Trustees Meeting, Seoul 13 October 2010" (PDF). INFORMATION FOR OBSERVERS. IFRS. 13 October 2010. Archived
Kazuo_Hiramatsu
National professional accounting body in India
GAAP with IFRS was made by the Prime Minister of India Dr. Manmohan Singh by committing in G20 to align Indian accounting standards with IFRS. As per the
Institute of Chartered Accountants of India
Institute_of_Chartered_Accountants_of_India
The International Fleet Review 2026 (IFR 2026) is an international maritime exercise hosted in Visakhapatnam, India and conducted by the Indian Navy on
List of ships present at International Fleet Review 2026
List_of_ships_present_at_International_Fleet_Review_2026
Airport in East Elmhurst, Queens, New York City, U.S.
the United States' most-dense and congested class B airports, LaGuardia's IFR operations are governed by an FAA slot system. Operators are granted time-sensitive
LaGuardia_Airport
Robot used in manufacturing
operation worldwide according to the International Federation of Robotics (IFR). There are six types of industrial robots. Articulated robots are the most
Industrial_robot
American utility helicopter
type certification on July 1, 2009. The Bell 429 is capable of single-pilot IFR and Runway Category A operations. The impetus for developing the Bell 429
Bell_429_GlobalRanger
Private US organization for accounting
Financial Reporting Standards (IFRS). The SEC staff research included including convergence with IFRS and an alternate IFRS endorsement mechanism. In the
Financial Accounting Standards Board
Financial_Accounting_Standards_Board
Open source controller area network drivers and networking stack for the Linux kernel
%d\n", ifname, ifr.ifr_ifindex); if (bind(s, (struct sockaddr *)&addr, sizeof(addr)) == -1) { perror("Error in socket bind"); return -2; } frame.can_id =
SocketCAN
Document filed by a pilot or flight dispatcher indicating the aircraft's flight path
Zone (ADIZ), either an IFR or a special type of VFR flight plan called a DVFR (Defense VFR) flight plan must be filed. For IFR flights, flight plans are
Flight_plan
USSR blockade of Berlin (1948–1949)
Friday, Tunner instituted a number of new rules; instrument flight rules (IFR) would be in effect at all times, regardless of actual visibility, and each
Berlin_Blockade
Design, construction, use, and application of robots
Christopher (2023). World Robotics 2023 – Industrial Robots. Frankfurt, Germany: IFR Statistical Department, VDMA Services GmbH. "'We are marching towards a ChatGPT
Robotics
U.S. attack helicopter
power; it has upgraded face gear transmission to handle it. It has full IFR capability and better landing gear. Composite rotor blades that completed
Boeing_AH-64_Apache
British telecommunications company
results in accordance with International Financial Reporting Standards (IFRS). Financial performance has been as follows: In September 2010, an investigation
Vodafone
International financial reporting standard
2, Paragraph 34. Deloitte. IAS 2 — NRV adjustment. IASB. IAS 2, Paragraph 36. Official IAS 2 Standard (IFRS Foundation) Summary of IAS 2 by Deloitte
IAS_2
Sino-Pakistani multirole fighter aircraft
in-flight refuelling of JF-17s, the PAF has upgraded several Mirage IIIs with IFR probes for training purposes. A dual-seat, combat-capable trainer was originally
CAC/PAC_JF-17_Thunder
US military aerial refueling and transport aircraft
Arizona. The collision, which occurred as the tanker was descending on an IFR flight plan through an undercast, was struck by the civilian aircraft operating
Boeing_KC-135_Stratotanker
Association football club in Derby, England
County released a statement that deal which been approved by the EFL and IFR, but Alsheikh's Lion Sport had withdrawn from the deal and that Clowes Developments
Derby_County_F.C.
Global IFRS Leadership Team, the top technical steering committee of the international network for IFRS matters. He has also been a member of the IFRS Committee
Andreas_Barckow
U.S. airspace system classification scheme
require air traffic control (ATC) clearance for instrument flight rules (IFR) operations. In the U.S., airspace is categorized as regulatory and non-regulatory
Airspace types (United States)
Airspace_types_(United_States)
End of ICL, through cruise and descent to first of: initial approach fix (IFR) or 300 m (1000 ft) above runway elevation (VFR). Maneuvering (MNV): Only
List of deadliest aircraft accidents and incidents
List_of_deadliest_aircraft_accidents_and_incidents
rights—in compliance with International Financial Reporting Standard 10 (IFRS 10): Consolidated Financial Statements. §: The reported figures are based
List of banks in the United Kingdom
List_of_banks_in_the_United_Kingdom
travel, tourism, insurance
IFRS 2
IFRS 2
IFRS 2
IFRS 2
IFRS 2
IFRS 2
IFRS 2
IFRS 2
IFRS 2
travel, tourism, insurance