IFRS Accounting Standards

Japanese: IFRS 会計基準
Also known as: IFRS, IFRS Standards
Last reviewed: October 5, 2026

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IFRS Accounting Standards are the accounting standards developed by the International Accounting Standards Board (IASB), and more than 140 jurisdictions require their use. They also apply to financial instruments, including derivatives.

IFRS Accounting Standards are cited by number and title, such as IFRS 9, "Financial Instruments," and IFRS 13, "Fair Value Measurement." The IFRS Foundation also calls them "IFRS Standards."

In Japan, in consolidated financial statements under the Financial Instruments and Exchange Act, a joint-stock company that meets the requirements can prepare them under the part of IFRS that the Commissioner of the Financial Services Agency designates (designated international accounting standards). The article compares them with Japanese GAAP and US GAAP.

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Japanese GAAP vs IFRS vs US GAAP

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