Examlex
Describe conventions and their purpose in academic writing.
IFRS
International Financial Reporting Standards are global accounting norms formulated by the International Accounting Standards Board (IASB) for the preparation of public company financial reports worldwide.
Rules-Based
Rules-based refers to systems or processes that are governed by a set of explicit or predetermined rules or principles to ensure consistency and standardization.
External Users
Individuals or entities outside of a company who use its financial information to make decisions, such as investors, creditors, and regulatory agencies.
Financial Accounting Information
The collection of financial data and statements that companies use to report their financial performance to external parties.
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