IAS 69: Accounting for Girl Friends Objective: The objective of IFRS 69 is to prescribe the accounting treatment for Girl friends. The principal issues are the timing of recognition of a female friend as a girl friend, the no. of days the relationship can be carried on and any write down in this romantic relationship. It also provides guidance on the methods to be employed to make GF. Scope: This IAS applies to all GF’s except those whose father, brother, ex-boyfriends or prospective boyfriends are working in police, army, intelligence agencies or political organizations or 6+ feet tall, have muscular body and know kung fu, judo or any other marshal art. Definitions: The following terms are used in this Standard with the meanings specified: - LOVE is a serious mental disease, mostly found in old Indian movies, dramas and Urdu literature. - FLIRTING is the modern form of love; this disease came from Hollywood movies, new Indian movies, internet, mobile phones, and Eng