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Create an overview on ifrs. the new international financial reporting

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Create an overview on ifrs. the new international financial reporting

Create an overview on IFRS.

The new International Financial Reporting Standards (IFRS) are reporting standards that have replaced International Accounting Standards (IASs) over the years, with new topics being addressed in these new standards. Financial statements, in this case of conversion, at the moment do not comply with the applicable standards and interpretations regarding the requirements therefore, this is to mean that the statements do not comply with them since they work well with the GAAP reporting standards at the moment. Changes have to occur for conversion of GAAP to IFRS to be possible (Shamrock, 2012).

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