International financial reporting standards (IFRS) workbook and guide

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

... rules and standards. The ac-counting profession has responded by establishing international accounting and ﬁnancial reporting standards, and substantial progress has been made to-ward international ... second Part, the Guide, describes the scope and main requirements ofeach current standard. International Financial Reporting Standards (IFRSs)are lengthy and complex. The Guide captures succinctly ... Global Standards 10The International Accounting Standards Committee 11CHAPTER 3 The International Accounting Standards Board 15Formation of the IASB 15Structure of the IASB 17Funding and Operation...

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

... Accounting Standards Board (IASB) an-nounced that future accounting standards would be called International Fi-nancial Reporting Standards (IFRSs). Standards issued previously by the International ... Accounting Standards Board. International Financial Reporting Standards (IFRSs)—A Brieﬁng for Chief Executives, Audit Committees, and Boards of Directors. IASB, 2004.———. International Financial Reporting ... one using PRC standards, oneusing international standards, and one using U.S. GAAP.The MOF wants Chinese accounting standards to reﬂect the approach ofIFRSs to accounting and reporting issues,...

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

... thesections dealing with the elements of ﬁnancial statements and their recogni-tion and measurement.66 • Guide to International Financial Reporting Standards ccc_hussey_frame_65-70.qxd 2/16/05 12:30 PM ... adjustments84 • Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12:30 PM Page 84MAIN DISCLOSURES• Current and deferred tax assets and liabilities• ... purchase price, transport, and installation costs98 • Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12:30 PM Page 98THE ELEMENTS OF FINANCIAL STATEMENTSThe...

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

... one of the fundamen-136 • Guide to International Financial Reporting Standards ccc_hussey_ias02_115-178.qxd 2/16/05 12:30 PM Page 136PROBLEM AND PURPOSEThe use and diversity of financial instruments, ... standard addresses the issue where an entity carries out transactions in112 • Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12:30 PM Page 112The standard ... benefits, for example, wages, salaries, and holiday pay• Postemployment benefits, for example, pensions108 • Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05...

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

... depreciation rate, and the depreciation method for the costmethod• Gross carrying amounts and accumulated depreciation158 • Guide to International Financial Reporting Standards ccc_hussey_ias02_115-178.qxd ... and liabilities under employee benefit plans (IAS 19) and retirement benefit obligations reported by defined benefit retirementplans (IAS 26)170 • Guide to International Financial Reporting Standards ccc_hussey_ias02_115-178.qxd ... accumulated amortization and impairmentlosses• Reconciliation of carrying amounts at the beginning and end of the pe-riod152 • Guide to International Financial Reporting Standards ccc_hussey_ias02_115-178.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

... 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 ... delivery and acts as evidence that thegoods have been received. The consignment note normally states the names and addresses of both consignor and consignee, details of goods, and grossweight, and ... United Kingdom and Ireland ﬁrstjoined together in 1974 to form the CCAB. The Committee is a limitedcompany with six members: The Institute of Chartered Accountants inEngland and Wales (ICAEW),...

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 ... costof capital. International Accounting Standards (IASs) Accounting standards issuedoriginally by the International Accounting Standards Committee and adopted by its successor, the International ... funding body of the Financial Accounting Standards Board (FASB). It appoints its members and reviewsthe process of setting standards and accounting principles. Financial Accounting Standards Board...

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, ... procedures and policiesthat should be implemented to improve accounting practices.Norwalk Agreement An agreement entered into in 2002 by the Financial Accounting Standards Board (FASB) and the International...

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