Examlex
Financial accounting focuses primarily on reporting:
IASB
Stands for the International Accounting Standards Board, which is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRS).
GAAP
A set of widely adhered to accounting norms and guidelines for the preparation of financial statements, known as Generally Accepted Accounting Principles.
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.
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