INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 8 ppt

International financial reporting standards

... 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 implemented in a large number ... in these standards. On that basis it is most welcome. Philippe Richard IOSCO Secretary General March 2006 I F RSI F RSWORKBOOK AND GUIDE International Financial Reporting Standards Wiley...

Tài liệu Guide to International Financial Reporting Standards doc

... standards; ã Regulatorswouldneedtoadjustoversightanddisclosurerequirementsfromthe 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. Since then, IFRS has ... con-vergence is unlikely to get to the point where the two sets of standards are truly identi-cal. This view has led some to call for the United States to adopt IFRS outright to replace US GAAP....

Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt

... 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 Financial Reporting Standards, commonly ... these materials is to allow the intermediate accounting student and their faculty members to get started incorporating the International Financial Reporting Standards in their course sooner...

International Financial Reporting Standards (IFRS): An AICPA Backgrounder doc

... 10Organizations Involved 12 1 An AICPA Backgrounder International Financial Reporting Standards (IFRS) 31 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 International Accounting Standards ... organization to the International Accounting Standards Committee (IASC), formed in 1973. The IASB’s mandate is to develop International Financial Reporting Standards (IFRS).2002: The IASB and...

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 1 doc

... 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 HusseyDr. Audra OngJohn Wiley & Sons, Inc.ffirs.qxd 3/3/05 1: 00 ... governments and standard setting bodies that published ﬁnancial statements comply with international accounting standards (IASs).Developing International Accounting Standards • 11 ccc_hussey_ch2_8 -14 .qxd...

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 2 doc

... Overview: Standard Setting Nationally and Globallyccc_hussey_ch4 _23 - 32. qxd 2/ 16/05 12: 28 PM Page 32 Introduction to the Guide59In 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 Globallyccc_hussey_ch4 _23 - 32. qxd 2/ 16/05 12: 28 PM Page 24 Part ... Committees, and Boards of Directors. IASB, 20 04.———. International Financial Reporting Standards (IFRSs). IASB, 20 04. International Federation of Accountants. IES 1-6: International EducationStandards...

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

... to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12 :30 PM Page 84 MAIN DISCLOSURESã Current and deferred tax assets and liabilitiesã 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 :30 PM Page 66 accounting policy, ... ã Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12 :30 PM Page 72 IAS 2InventoriesISSUED OR LAST REVISEDDecember 20 03 EFFECTIVE DATE Financial statements...

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 4 pot

... or potential voting power of aninvestee 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 1Malaysia: MASB 30New Zealand: FRS 32United Kingdom: SSAP 24 United States: SFAS 81IAS 27Consolidated and Separate Financial StatementsISSUED ... to International Financial Reporting Standards ccc_hussey_ias02_115-178.qxd 2/16/05 12:30 PM Page 128 average number of ordinary shares outstanding for the effects of dilutive op-tions and...

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 5 pot

... 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 costmethodã Gross carrying amounts and accumulated depreciation 158 ã Guide to International Financial Reporting Standards ccc_hussey_ias02_1 15- 178.qxd ... amortization and impairmentlossesã Reconciliation of carrying amounts at the beginning and end of the pe-riod 152 ã Guide to International Financial Reporting Standards ccc_hussey_ias02_1 15- 178.qxd...

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 6 ppt

... ethics, and Shari’a standards for Islamic Financial in-stitutions. There is an Accounting and Auditing Standards Board with 15members.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 covering ﬁnancial accounting and re-porting in ... organizations. International Accounting Standards (IASs) were issued by the predecessorbody of the International Accounting Standards Board (IASB). The IASBnow uses the term International Financial Reporting...

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 7 pot

... United Kingdom and Ireland ﬁrstjoined together in 1 974 to form the CCAB. The Committee is a limitedcompany with six members: The Institute of Chartered Accountants inEngland 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 products can be ... and has been is-sued by the Accounting Standards Board (ASB). In the United States, the Fi-nancial Accounting Standards Board (FASB) issued Statements of Financial Accounting Concepts under its...

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 8 ppt

... 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 the world. Its aim is to promote international cooperation ... agreed with the International Accounting Standards Committee tosupport the development of a core set of standards. The core standards project resulted in 15 new or revised standards and was completed...

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 9 ppsx

... 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 thelicenses, harmonize the process with evolving national and international standards, and improve transparency, ... amalgamated in 197 3to form the Stock Exchange of Great Britain and Ireland. It later becamethe International Stock Exchange of the United Kingdom and the Repub-lic of Ireland, and ﬁnally it...

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 10 pdf

... 122FFinance 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 ... 133recognition and measurement IAS39, 153 Financial performance indicators,48, 99, 101 Financial Reporting CouncilAustralia, 25 Financial Reporting FoundationMalaysia, 35 Financial Reporting Review ... 35 Financial Reporting Review PanelU.K., 21 Financial Reporting Standards New Zealand, 25United Kingdom, 29 Financial Reporting Standard forSmall Entities, 46 Financial statementsconsolidated, 122presentation,...

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