International Financial Reporting Standards (IFRS) are the international standards issued by the International Accounting Standards Board (IASB). IFRS is used in many countries as the basis for financial reporting by both listed and unlisted companies. In the UK, IFRS is used by groups of companies listed on the London Stock Exchange and quoted on AIM. It is also relevant to the reporting of many other businesses, such as those with foreign ownership. IFRS is used as the basis of UK GAAP accounts prepared under FRS 101

Sarah Baxendale, FCA

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