IFRS standard-level pronouncement
C40892
concept
An IFRS standard-level pronouncement is an authoritative document issued by the International Accounting Standards Board that sets out specific accounting requirements, principles, and guidance to be applied in the preparation and presentation of financial statements.
All labels observed (1)
| Label | Occurrences |
|---|---|
| IFRS standard-level pronouncement canonical | 2 |
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-level pronouncement
Generated description
An IFRS standard-level pronouncement is an authoritative document issued by the International Accounting Standards Board that sets out specific accounting requirements, principles, and guidance to be applied in the preparation and presentation of financial statements.
Instances (2)
| Instance | Via concept surface |
|---|---|
| IAS 32 Financial Instruments: Presentation | — |
| IAS 1 Presentation of Financial Statements | — |