EFRS

AcronymDefinition
EFRSElectronic Fleet Registration System
References in periodicals archive ?
One of these milestones is the need for training and education about EFRS, including changes to curricula by universities and colleges.
This is a useful option when other cumulative EFRS adjustments made at the transition date have effects on foreign assets and liabilities that are difficult to measure or where the detailed application of IFRS to foreign currency translation before the transition date would have differed from U.
EFRS does not prescribe a specific approach to measurement of uncertain tax positions, and the IASB has decided to move to a model with no recognition threshold for uncertainties and measurement using weighted average probability.