international financial reporting standards ppt

... Intermediate Accounting Issued by the IASB: ã International Financial Reporting Standards (IFRS) ã Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC) ... two sets of standards. Unit 1 – Introduction 3 Incorporating IFRS into Intermediate Accounting Unit 1 – Introduction Why learn IFRS? International Financial Reporting Standards, commonly ... accounting student and their faculty members to get started incorporating the International Financial Reporting Standards in their course sooner rather than later. The materials are NOT exhaustive;...

Ngày tải lên: 18/02/2014, 01:20

... ã Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12:30 PM Page 72 IAS 2 Inventories ISSUED OR LAST REVISED December 2003 EFFECTIVE DATE Financial statements ... transport, and installation costs 98 ã Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12:30 PM Page 98 THE ELEMENTS OF FINANCIAL STATEMENTS The elements are discussed ... events EXAMPLES OF RELATED NATIONAL STANDARDS Australia: AASB 1002 Canada: CICA Handbook 3820 New Zealand: FRS 5 United Kingdom: FRS 21 88 ã Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd...

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 05/01/2014, 00:50

... Accounting Standards Board (IASB) adopted the first iteration of International Financial Reporting Standards (IFRS) to serve as a possible pathway for establish- ing uniform global accounting standards. ... transparent picture of the rms economic condition. ãReduceComplexityinFinancialReporting Over the last several decades, the standards of US GAAP and associated guid- ance have grown to many thousands ... Evolution of Accounting Standards Accounting standards around the world have evolved over centuries of business and capital market development. In this process, accounting standards historically...

Ngày tải lên: 17/02/2014, 09:20

... 1 An AICPA Backgrounder International Financial Reporting Standards (IFRS) 3 1 The European Union (EU) has adopted virtually all International Financial Reporting Standards (IFRSs), though ... 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 the Financial ... 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 the Financial...

Ngày tải lên: 29/03/2014, 18:20

... on particular matters. Developing International Accounting Standards ã 9 ccc_hussey_ch2_8-14.qxd 2/16/05 12:27 PM Page 9 INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE flast.qxd ... IASB issues a final International Accounting Standard (IAS). In April 2001, the IASB announced that future accounting standards would be called International Financial Reporting Standards (IFRSs). ... responded by establishing international accounting and financial reporting standards, and substantial progress has been made to- ward international acceptance of these standards. If you are a practitioner,...

Ngày tải lên: 14/08/2014, 05:20

... (October 2002): 110–112. International Accounting Standards Committee. IASC Constitution. IASC, May 2000. International Accounting Standards Board. International Financial Reporting Standards (IFRSs)—A ... April 2001, the International Accounting Standards Board (IASB) an- nounced that future accounting standards would be called International Fi- nancial Reporting Standards (IFRSs). Standards issued ... Directors. IASB, 2004. ———. International Financial Reporting Standards (IFRSs). IASB, 2004. International Federation of Accountants. IES 1-6: International Education Standards for Professional...

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 11/09/2014, 16:58

... problem of reporting financial data useful for readers in most of the countries and languages is receiving considerable attention with the implementation of the new financial reporting standards ... accounting standards that had been issued by various standard-setting bodies, both national and international. These existing standards have been created primarily with the financial reporting ... analyses of usefulness of this reporting. The characteristic formulation of accounting and financial information is to obtain a common language in reporting financial data, capable to be used...

Ngày tải lên: 17/02/2014, 09:20

... Auditing Standards (in the U.S.) IAS International Accounting Standards IASB International Accounting Standards Board ICFR Internal Control over Financial Reporting IFRS International Financial Reporting ... Per Share FASB Financial Accounting Standards Board FIN FASB Interpretation FPI Foreign Private Issuer FRC Codification of Financial Reporting Policies FRR SEC Financial Reporting Release ... REGISTRANT’S FINANCIAL STATEMENTS 1100 Financial Statements and Schedules in Registration and Proxy Statements 1110 Audited Annual Financial Statements 1120 Unaudited Interim Period Financial...

Ngày tải lên: 23/03/2014, 02:20

... 147 Setting and regulating international financial reporting standards Chapter 1 Developing global accounting standards 5 Chapter 2 International financial reporting standards 50 Chapter 3 Confidence ... application of those standards; and (c) to bring about convergence of national accounting standards and International Accounting Standards and International Financial Reporting Standards to high-quality solutions. These ... AND REGULATING INTERNATIONAL FINANCIAL REPORTING STANDARDS Part 2 CONTRASTING HARMONIZATION AND DIVERSITY ACROSS FINANCIAL REPORTING SYSTEMS Part 3 SIGNIFICANT INFLUENCES ON INTERNATIONAL ACCOUNTING...

Ngày tải lên: 28/06/2014, 17:20

Ngày tải lên: 05/11/2014, 12:39