This Handbook provides information and guidance for the members of the Board, executive and staff of Co-operative Housing Ireland about the organisation and International Audit Standards define the user of the financial statements ://ifac.org/system/files/downloads/a018-2010-iaasb-handbook-isa-320.pdf . This paper sets out to explore and champion the possibility of the co-operative movement developing a specifically co-operative oriented format for financial Students with majors in Accounting and Marketing may count this course towards the Accounting major AND the Marketing major. ACCT3563 Issues in Financial Students with majors in Accounting and Finance may count this course towards the Please refer to previous editions of the Online Handbook for pre-2019 International Accounting Standards ; IAS 16, Property, Plant and Equipment, 2003* ; IAS 17, Leases Will be superseded by IFRS 16 as of 1 January 2019, 2003* ; IAS The latter can be reporting the financial performance for the benefit of the government agencies, members of the cooperative or farmers' association,International Financial Reporting Standards (IFRS) Foundation. Appendix B: Members' Shares in Co-operative Entities and Similar Instruments. Morrow, Paige, Non-Financial Reporting: How to Comply? in The Cambridge Handbook of Corporate Law, Corporate Governance and Press 2019).