https://orwiki.org/index.php?action=history&feed=atom&title=t%3AIFRS 2026-05-06T14:31:05Z Revision history for this page on the wiki MediaWiki 1.28.0 https://orwiki.org/index.php?title=t:IFRS&diff=20028&oldid=prev 2020-08-22T00:34:47Z

<p>1 revision imported</p> <table class="diff diff-contentalign-left" data-mw="interface"> <tr style='vertical-align: top;' lang='en'> <td colspan='1' style="background-color: white; color:black; text-align: center;">← Older revision</td> <td colspan='1' style="background-color: white; color:black; text-align: center;">Revision as of 00:34, 22 August 2020</td> </tr><tr><td colspan='2' style='text-align: center;' lang='en'><div class="mw-diff-empty">(No difference)</div> </td></tr></table>

Orwiki https://orwiki.org/index.php?title=t:IFRS&diff=20027&oldid=prev 2020-08-22T00:21:52Z

<p></p> <table class="diff diff-contentalign-left" data-mw="interface"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr style='vertical-align: top;' lang='en'> <td colspan='2' style="background-color: white; color:black; text-align: center;">← Older revision</td> <td colspan='2' style="background-color: white; color:black; text-align: center;">Revision as of 00:21, 22 August 2020</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l1" >Line 1:</td> <td colspan="2" class="diff-lineno">Line 1:</td></tr> <tr><td class='diff-marker'>−</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>{{insert page}} is a <del class="diffchange diffchange-inline">standard for </del>financial reporting adopted by many countries globally. <del class="diffchange diffchange-inline">In the area of supply chain performance, </del>{{insert page}} <del class="diffchange diffchange-inline">provides better insights in the supply chain cost structures than for example [[t:GAAP|GAAP]]</del>, <del class="diffchange diffchange-inline">the US approved standard</del>.</div></td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">{{this}} (</ins>{{insert page}}<ins class="diffchange diffchange-inline">) </ins>is a <ins class="diffchange diffchange-inline">set of accounting and </ins>financial reporting <ins class="diffchange diffchange-inline">standards for companies ('entities') </ins>adopted by many countries globally. {{insert page}} <ins class="diffchange diffchange-inline">constitutes a standardized way of describing a company's financial performance, position, equity</ins>, <ins class="diffchange diffchange-inline">and cash flow</ins>.</div></td></tr> <tr><td class='diff-marker'>&#160;</td><td style="background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'>&#160;</td><td style="background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;"></td></tr> <tr><td class='diff-marker'>−</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del class="diffchange diffchange-inline">Compare </del>to: [[t:<del class="diffchange diffchange-inline">GAAP</del>|<del class="diffchange diffchange-inline">GAAP</del>]]</div></td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">The standards recognize the following major elements:</ins></div></td></tr> <tr><td colspan="2">&#160;</td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">* [[Link::t:Income|Income]] - Increases in economic benefit during an accounting period - inflows or enhancements of assets, or decrease of liabilities, that result in increases in equity. Except contributions made by the equity participants (for example owners, partners or shareholders)</ins></div></td></tr> <tr><td colspan="2">&#160;</td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">* [[Link::t:Expense|Expenses]] - Decreases in assets, or increases in liabilities, that result in decreases in equity. Except for distributions made to the equity participants.</ins></div></td></tr> <tr><td colspan="2">&#160;</td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">* [[Link::t:Asset|Assets]] - Economic resources controlled by the entity as a result of past events which are expected </ins>to <ins class="diffchange diffchange-inline">generate future economic benefits</ins></div></td></tr> <tr><td colspan="2">&#160;</td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">* [[Link</ins>:<ins class="diffchange diffchange-inline">:t:Liability|Liabilities]] - Obligations of the entity to transfer an economic resource as a result of past events</ins></div></td></tr> <tr><td colspan="2">&#160;</td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">* </ins>[[<ins class="diffchange diffchange-inline">Link::</ins>t:<ins class="diffchange diffchange-inline">Equity</ins>|<ins class="diffchange diffchange-inline">Equity</ins>]] <ins class="diffchange diffchange-inline">- The residual interest in the assets of the entity after deducting all its liabilities</ins></div></td></tr> <tr><td class='diff-marker'>&#160;</td><td style="background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;"><div>===Notes===</div></td><td class='diff-marker'>&#160;</td><td style="background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;"><div>===Notes===</div></td></tr> <tr><td class='diff-marker'>−</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>Level 2 {{OR}} [[Link::CO<del class="diffchange diffchange-inline">|Cost</del>]] metrics are aligned <del class="diffchange diffchange-inline">to </del>{{insert page}} cost reporting.</div></td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">In the area of supply chain performance, {{insert page}} provides better insights in the supply chain cost structures than for example [[t:GAAP|GAAP]], the US approved standard. </ins></div></td></tr> <tr><td colspan="2">&#160;</td><td class='diff-marker'>+</td><td style="color:black; 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font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&#160;</td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">Compare to: [[t:GAAP|GAAP]]</ins></div></td></tr> <tr><td class='diff-marker'>&#160;</td><td style="background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;"><div>&lt;ins&gt;</div></td><td class='diff-marker'>&#160;</td><td style="background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;"><div>&lt;ins&gt;</div></td></tr> <tr><td class='diff-marker'>−</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Link::AE]]</div></td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Link:<ins class="diffchange diffchange-inline">:m</ins>:AE<ins class="diffchange diffchange-inline">]]</ins></div></td></tr> <tr><td colspan="2">&#160;</td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins class="diffchange diffchange-inline">[[Link::m:AE2]]</ins></div></td></tr> <tr><td colspan="2">&#160;</td><td class='diff-marker'>+</td><td style="color:black; 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ORwiki https://orwiki.org/index.php?title=t:IFRS&diff=18607&oldid=prev 2017-10-05T02:21:55Z

<p>1 revision imported</p> <p><b>New page</b></p><div>{{insert page}} is a standard for financial reporting adopted by many countries globally. In the area of supply chain performance, {{insert page}} provides better insights in the supply chain cost structures than for example [[t:GAAP|GAAP]], the US approved standard.<br /> <br /> Compare to: [[t:GAAP|GAAP]]<br /> ===Notes===<br /> Level 2 {{OR}} [[Link::CO|Cost]] metrics are aligned to {{insert page}} cost reporting.<br /> [[Category:Term]][[Category:Finance]]<br /> &lt;ins&gt;<br /> [[Link::AE]]<br /> &lt;/ins&gt;<br /> {{Object<br /> |name=International Financial Reporting Standards<br /> |level=0<br /> |sort=0<br /> }}</div>

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