2490427
Descripción
Mapa Mental por Patsy Baker, actualizado hace más de 1 año
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Creado por Patsy Baker
hace más de 9 años
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Regulation
- International Financial Reporting Standards (IFRS) Foundation
- International Accounting Standards Board (IASB)
- Appointed by trustees of IFRS Foundation
- The standard setting body of IFRS Foundation
- Responsible for:
- 1- Development and publication of IFRS
- 2 - Approving Interpretations of IFRS
- 2 - Approving Interpretations of IFRS
- 1- Development and publication of IFRS
- Responsible for:
- The standard setting body of IFRS Foundation
- Reports to IFRS Foundation
- Appointed by trustees of IFRS Foundation
- IFRS Interpretations Committee
- Prepares IFRS's for approval by IASB
- Provides guidance on practical issues
- Improves IFRS's
- Reviewing newly identified issues not addressed in IFRS's
- Clarifies issues on unsatisfactory or conflicting interpretations
- Clarifies issues on unsatisfactory or conflicting interpretations
- Reviewing newly identified issues not addressed in IFRS's
- Improves IFRS's
- Provides guidance on practical issues
- Reports to IASB
- Prepares IFRS's for approval by IASB
- IFRS Advisory Council
- Objective is to give advice
- to IASB on priorities and on
- major standard setting projects
- major standard setting projects
- to IASB on priorities and on
- A forum for IASB to consult with the outside world
- Objective is to give advice
- Trustee Responsibilities
- 1 -Appoint members of IASB, IFRS Advisory
- Council and IFRS Interpretations committee
- 2 - Review Strategy and effectiveness of IFRS and IASB
- 3 - Approve Budgets
- 4 - Establish Operating Procedures
- 4 - Establish Operating Procedures
- 3 - Approve Budgets
- 2 - Review Strategy and effectiveness of IFRS and IASB
- Council and IFRS Interpretations committee
- 1 -Appoint members of IASB, IFRS Advisory
- Developes IFRS's through IASB
- Promotes use and application of IFRS's
- Accounts for needs of SME's
- Convergence of national standards and IFRS's
- Trustees are not involved in technical matters
- International Accounting Standards Board (IASB)
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