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Regulation

Beschreibung

CIMA F1 Regulation
Patsy Baker
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Patsy Baker
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Zusammenfassung der Ressource

Regulation
  1. International Financial Reporting Standards (IFRS) Foundation
    1. International Accounting Standards Board (IASB)
      1. Appointed by trustees of IFRS Foundation
        1. The standard setting body of IFRS Foundation
          1. Responsible for:
            1. 1- Development and publication of IFRS
              1. 2 - Approving Interpretations of IFRS
        2. Reports to IFRS Foundation
        3. IFRS Interpretations Committee
          1. Prepares IFRS's for approval by IASB
            1. Provides guidance on practical issues
              1. Improves IFRS's
                1. Reviewing newly identified issues not addressed in IFRS's
                  1. Clarifies issues on unsatisfactory or conflicting interpretations
            2. Reports to IASB
            3. IFRS Advisory Council
              1. Objective is to give advice
                1. to IASB on priorities and on
                  1. major standard setting projects
                2. A forum for IASB to consult with the outside world
                3. Trustee Responsibilities
                  1. 1 -Appoint members of IASB, IFRS Advisory
                    1. Council and IFRS Interpretations committee
                      1. 2 - Review Strategy and effectiveness of IFRS and IASB
                        1. 3 - Approve Budgets
                          1. 4 - Establish Operating Procedures
                  2. Developes IFRS's through IASB
                    1. Promotes use and application of IFRS's
                      1. Accounts for needs of SME's
                        1. Convergence of national standards and IFRS's
                          1. Trustees are not involved in technical matters
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