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International Financial Reporting Standards (IFRS)

IFRS comprises standards of good practice for the corporate accounting used in financial statements published by companies. These standards are developed by the International Accounting Standards Board (IASB) and are analogous to GAAP in the United States. As corporate finance becomes ever more global, IFRS is increasingly used to harmonize accounting practices around the world and thus provide comparable measurements of corporate profitability in the financial reporting by companies anywhere.

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