IFRS standard
C40891
concept
An IFRS standard is an internationally recognized accounting rule or guideline issued by the IASB that prescribes how specific types of transactions and events should be reported in financial statements.
All labels observed (1)
| Label | Occurrences |
|---|---|
| IFRS standard canonical | 3 |
Description generation (CDg)
The one-sentence description above was generated by prompting gpt-5.1 with the class name and this instruction.
Instruction
generate a one-sentence description for a given conceptual class. # Response Format Return only the sentence: "Description: [one-sentence description of the conceptional class]"
Input
Class: IFRS standard
Generated description
An IFRS standard is an internationally recognized accounting rule or guideline issued by the IASB that prescribes how specific types of transactions and events should be reported in financial statements.
Instances (3)
| Instance | Via concept surface |
|---|---|
| IAS 16 Property, Plant and Equipment | — |
| IAS 19 Employee Benefits | — |
|
IAS 40 Investment Property
surface form:
IAS 40
|
— |