Copiar e Editar

Regulation

Descrição

CIMA F1 Regulation
Patsy Baker
Mapa Mental por Patsy Baker, atualizado more than 1 year ago
Patsy Baker
Criado por Patsy Baker mais de 9 anos atrás
41
0
0

Resumo de Recurso

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

                          Quer criar seus próprios Mapas Mentais gratuitos com a GoConqr? Saiba mais.

                          Semelhante

                          Specific Order Costing
                          Natalie Gray
                          CHAPTER 1 The Different Purposes of Organisations
                          Wayne Louwrens
                          cima. F1
                          beth auerbach
                          PRINCE 2
                          giugam
                          CIMA C02 Key Terms
                          nacnim
                          Porter 5 Forces
                          giugam
                          Conceptual Framework Overview
                          Liz Barraclough
                          What is strategy?
                          wightrose
                          Gene structure, expression and regulation in eukaryotes
                          Natalina Laria
                          Eukaryotic Gene Regulation
                          Erin Ancliffe
                          Service Costing
                          Natalie Gray
                          Explore a Biblioteca