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On the other hand, International Financial Reporting Standards (IFRS) is a set of international accounting standards stating how particular types of transactions and other events should be reported in financial statements. International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. While financial accounting is used to prepare accounting information for people outside the organization or not involved in the day-to-day running of the company, management accounting provides accounting information to help managers make decisions to manage the business. Financial accountancy is governed by both local and international accounting standards. Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business. IFRS are issued by the International Accounting Standards Board (IASB). International Accounting Standards (IAS), while standards issued by IASB are called IFRS. IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). With IFRS becoming more widespread on the international scene, consistency in financial reporting has become more prevalent between global organisations. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes. This involves the preparation of financial statements available for public consumption. This applications just is an excellent tool for self study and exam preparation. It's not affiliated with or endorsed by any testing organization, certificate, test name or trademark.
