The Dictionary includes international accounting and reporting, financial ac-counting, managerial accounting, and finance terms that are widely used in the international business world. Definitions are given in an easily accessible way with cross-referencing to a particular standard where appropriate.
Many terms that are defined are used in international financial reporting standards (IFRSs) but also have a common theme. In these instances, we have given the general meaning as well as how it is used in the standard. Cross-referencing of a definition to a particular standard is given so that readers can refer to the specific wording within its context. If the term origi-nates from the Framework for the Preparation and Presentation of Financial Statements, we have used the prefix F before the paragraph number.
Terms that are different but have similarities in the meanings they convey are cross-referenced by using the word See. In addition, terms are also simi- larly cross-referenced where this helps the reader’s understanding.
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