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Regulatory Framework Chapter 02

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Regulatory Framework Chapter 02

  1. 1. Regulatory Framework<br />ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management<br />1<br />REGULATORY FRAMEWORK<br />Financial Reporting<br />
  2. 2. Regulatory Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management<br />2<br />REGULATORY FRAMEWORK<br />
  3. 3. FRAMEWORKPrinciples-based versus rules-based systems<br />Regulatory Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management<br />3<br />
  4. 4. Regulatory Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management<br />4<br />FRAMEWORKProblems of a principles-based system<br />
  5. 5. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management<br />5<br />
  6. 6. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />6<br />IASB<br />
  7. 7. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />7<br />IASB - Objectives<br />
  8. 8. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />8<br />IASB - Structure<br />
  9. 9. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />9<br />IASB - Structure<br />
  10. 10. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />10<br />IASB - Structure<br />
  11. 11. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />11<br />IASB - Structure<br />
  12. 12. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />12<br />IASB – International influences<br />
  13. 13. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />13<br />IASB – International influences<br />
  14. 14. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management<br />14<br />
  15. 15. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />15<br />IFRS – Due Process – The agenda initially set by discussion with SAC<br />
  16. 16. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />16<br />IFRS – Co-ordination with National standard setters<br />
  17. 17. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />17<br />IFRS – Liaison members<br />
  18. 18. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />18<br />IFRS<br />
  19. 19. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />19<br />IFRS<br />
  20. 20. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />20<br />World-wide effect of IFRS & IASB<br />
  21. 21. Conceptual Framework ACCA – Paper F 7 Financial Reporting – by SBM : School of Business and Management ; www.ifrsmultiplyer.com<br />21<br />World-wide effect of IFRS & IASB<br />

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