INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 3 ppt

... accounting standards or, in other words, global convergence into a common language of accounting for the financial world. International Financial Reporting Standards (IFRS), the standards promulgated ... a work program to develop and issue a stable platform of such standards. Those standards, the International Financial Reporting Standards (IFRS), are now being impl...

Ngày tải lên: 05/01/2014, 00:50

... standards; ã Regulatorswouldneedtoadjustoversightanddisclosurerequirementsfrom the current system based on US GAAP to new standards based on IFRS and put a new emphasis on international cooperation ... (IASB) adopted the first iteration of International Financial Reporting Standards (IFRS) to serve as a possible pathway for establish- ing uniform global accounting standards...

Ngày tải lên: 17/02/2014, 09:20

... Incorporating IFRS into Intermediate Accounting Issued by the IASB: ã International Financial Reporting Standards (IFRS) ã Interpretations originated from the International Financial Reporting ... two sets of standards. Unit 1 – Introduction 3 Incorporating IFRS into Intermediate Accounting Unit 1 – Introduction Why learn IFRS? International...

Ngày tải lên: 18/02/2014, 01:20

... 10 Organizations Involved 12 1 An AICPA Backgrounder International Financial Reporting Standards (IFRS) 3 1 The European Union (EU) has adopted virtually all International Financial Reporting ... accounting standards. Leaders of the Group of 20 (G20) called for global accounting standards and urged the U.S. Financial Accounting Standards Board (FASB) and the...

Ngày tải lên: 29/03/2014, 18:20

... Global Standards 10 The International Accounting Standards Committee 11 CHAPTER 3 The International Accounting Standards Board 15 Formation of the IASB 15 Structure of the IASB 17 Funding and Operation ... 3/3/05 1: 01 PM Page x INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary Dr. Roger Hussey Dr. Audra Ong...

Ngày tải lên: 14/08/2014, 05:20

... Overview: Standard Setting Nationally and Globally ccc_hussey_ch4 _23 - 32. qxd 2/ 16/05 12: 28 PM Page 32 Introduction to the Guide 59 In April 20 01, the International Accounting Standards Board ... accounting standards. Until December 1999, the former AASB and the PSASB developed Aus- 24 ã Overview: Standard Setting Nationally and Globally ccc_hussey_ch4 _23 - 32. qxd 2/...

Ngày tải lên: 14/08/2014, 05:20

... to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12 :30 PM Page 84 MAIN DISCLOSURES ã Current and deferred tax assets and liabilities ã Details of tax income and ... elements of financial statements and their recogni- tion and measurement. 66 ã Guide to International Financial Reporting Standards ccc_hussey_frame_65-70.qxd 2/16/05 12...

Ngày tải lên: 14/08/2014, 05:20

... or potential voting power of an investee does not constitute control. 1 24 ã Guide to International Financial Reporting Standards ccc_hussey_ias02_115-178.qxd 2/16/05 12:30 PM Page 1 24 IAS 24 Related ... OF RELATED NATIONAL STANDARDS Canada: CICA Handbook 346 1 Malaysia: MASB 30 New Zealand: FRS 32 United Kingdom: SSAP 24 United States: SFAS 81 IAS 27 Consolidated and Separat...

Ngày tải lên: 14/08/2014, 05:20

... with IAS 36 Impair- ment of Assets. 150 ã Guide to International Financial Reporting Standards ccc_hussey_ias02_1 15- 178.qxd 2/16/ 05 12:30 PM Page 150 Part Three DICTIONARY “Then you should say what ... rate, and the depreciation method for the cost method ã Gross carrying amounts and accumulated depreciation 158 ã Guide to International Financial Reporting Standar...

Ngày tải lên: 14/08/2014, 05:20

... ethics, and Shari’a standards for Islamic Financial in- stitutions. There is an Accounting and Auditing Standards Board with 15 members. Accounting and Finance Association of Australia and New Zealand (AFAANZ) ... Financial Reporting Standards (IFRSs). Accounting Standards Board (AcSB) The AcSB has the authority to develop and establish standards and guidance cover...

Ngày tải lên: 14/08/2014, 05:20

... United Kingdom and Ireland first joined together in 1 974 to form the CCAB. The Committee is a limited company with six members: The Institute of Chartered Accountants in England and Wales (ICAEW), ... order. cycle time ã 2 37 ccc_hussey_dicta_c_183-2 37. qxd 2/16/05 12:31 PM Page 2 37 or financial instrument. The most common derivatives are futures and op- tions. These standard product...

Ngày tải lên: 14/08/2014, 05:20

... issued. International Financial Reporting Standards (IFRSs) The term used by the International Accounting Standards Board to include standards and inter- pretations it has issued and the International ... audit in- 288 ã International Financial Reporting Standards (IFRSs) ccc_hussey_dictd_z_2 38- 3 58. qxd 2/16/05 12:32 PM Page 288 governmental circles around th...

Ngày tải lên: 14/08/2014, 05:20

... Accounting Standards Board (IASB), marking a significant step in formalizing the com- mitment of the United States toward convergence and international ac- counting standards. The FASB and IASB ... implements new regulatory standards that accounting organizations need to meet in order to grant the licenses, harmonize the process with evolving national and international standard...

Ngày tải lên: 14/08/2014, 05:20

... 122 F Finance leases, 102 Financial Accounting and Reporting Rules China, 37 Financial Accounting Standards Board, 30, 42 Financial institutions IAS 30, 129 Financial instruments disclosure and presentation ... 133 recognition and measurement IAS 39, 153 Financial performance indicators, 48, 99, 101 Financial Reporting Council Australia, 25 Financial Reporting F...

Ngày tải lên: 14/08/2014, 05:20

... so. International Financial Reporting Standards (IFRS). Standards and interpretations adopted by the International Accounting Standards Board (IASB). They include (a) International Financial ... accounting standards or, in other words, global convergence into a common language of accounting for the financial world. International Financial Reporting Standard...

Ngày tải lên: 11/09/2014, 16:58