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よくある質問

Frequently Asked Questions About IFRS

What is IFRS?

IFRS stands for International Financial Reporting Standards. It is a set of accounting standards developed by the International Accounting Standards Board (IASB) to provide a global framework for financial reporting.

How does IFRS differ from GAAP?

IFRS is principles-based, while GAAP (Generally Accepted Accounting Principles) is rules-based. IFRS is used internationally, whereas GAAP is primarily used in the United States.

What are the key principles of IFRS 16?

IFRS 16 focuses on lease accounting, requiring lessees to recognize nearly all leases on the balance sheet, which increases transparency about a company's lease obligations.