How is IFRS applied by companies?
I understand most companies have to use IFRS when producing financial statements for external users. But what does that mean exactly?
How is it applied in the following scenarios?
- A French multinational listing on the NYSE?
- A French multi. listing on the London Stock Exchange?
- An American multi. listing on the French stock exchange?
- An American multi. listing on the NYSE?
Sub-question: Can a subsidiary list its single statements on a stock exchange? Or are the parent companies only allowed to list itself (and its subsidiaries) on a stock exchange?
My accounting class doesn't explain how stocks work.
Thanks .
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