‹ Part 3: Accounting Profit and Accounting Periods Article 15 - Accounting Profit › Article 14 - Policy Statement on Accounting Profit and Accounting Periods QFC Entities are expected to draw up accounts under IFRS or other acceptable GAAP. This Part also deals with a change of accounting basis and defines Accounting Periods. ‹ Part 3: Accounting Profit and Accounting Periods Article 15 - Accounting Profit ›