Examples of International Financial Reporting Standards in a sentence
Such financial statements have been prepared in conformity with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto.
For purposes of the foregoing, any change by the Company in its accounting principles and standards to adopt International Financial Reporting Standards, regardless of whether required by applicable laws and regulations, will be deemed a change in GAAP.
Save as disclosed to the Purchaser, no Group Company is the legal or beneficial owner or holder of any share nor has any interest of any description in any other corporation and does not have any associated company (being a company which falls to be treated as such for the purposes of the Singapore Accounting Standards and/or the International Financial Reporting Standards).
The Provider must keep financial accounts and Records of its transactions and affairs regarding payments that it receives from the Department under this Agreement: in accordance with Australian Equivalents to International Financial Reporting Standards; and such that: all payments made by the Department are clearly and separately identified; and an auditor or other person may examine them at any time and thereby ascertain the Provider’s financial position.
PRC GAAP differs in certain material respects from the International Financial Reporting Standards (“IFRS”).