SlideShare ist ein Scribd-Unternehmen logo

Regulatory Framework Chapter 02

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

Empfohlen

Regulatory framework for accounting standards
Regulatory framework for accounting standardsRegulatory framework for accounting standards
Regulatory framework for accounting standardslarrotci
 
2. regulatory framework
2. regulatory framework2. regulatory framework
2. regulatory frameworkAndrews Rutherford Torgbor Okoe
 
Ifrs 3 business combinations
Ifrs 3 business combinationsIfrs 3 business combinations
Ifrs 3 business combinationsSohan Al Akbar
 
An Introduction to Accounting Theory
An Introduction to Accounting TheoryAn Introduction to Accounting Theory
An Introduction to Accounting TheoryArthik Davianti
 
IAS 40 Investment Property
IAS 40 Investment PropertyIAS 40 Investment Property
IAS 40 Investment PropertyLynnix (UK) Limited
 
Ias 32
Ias 32Ias 32
Ias 32guesta497dc9
 
Ch02-conceptual framework or financial reporting
Ch02-conceptual framework or financial reportingCh02-conceptual framework or financial reporting
Ch02-conceptual framework or financial reportingVivi Tazkia
 
IAS 32: Presentation of Financial Instruments
IAS 32: Presentation of Financial InstrumentsIAS 32: Presentation of Financial Instruments
IAS 32: Presentation of Financial InstrumentsSohan Al Akbar
 

Empfohlen

Regulatory framework for accounting standards
Regulatory framework for accounting standardsRegulatory framework for accounting standards
Regulatory framework for accounting standardslarrotci
 
2. regulatory framework
2. regulatory framework2. regulatory framework
2. regulatory frameworkAndrews Rutherford Torgbor Okoe
 
Ifrs 3 business combinations
Ifrs 3 business combinationsIfrs 3 business combinations
Ifrs 3 business combinationsSohan Al Akbar
 
An Introduction to Accounting Theory
An Introduction to Accounting TheoryAn Introduction to Accounting Theory
An Introduction to Accounting TheoryArthik Davianti
 
IAS 40 Investment Property
IAS 40 Investment PropertyIAS 40 Investment Property
IAS 40 Investment PropertyLynnix (UK) Limited
 
Ias 32
Ias 32Ias 32
Ias 32guesta497dc9
 
Ch02-conceptual framework or financial reporting
Ch02-conceptual framework or financial reportingCh02-conceptual framework or financial reporting
Ch02-conceptual framework or financial reportingVivi Tazkia
 
IAS 32: Presentation of Financial Instruments
IAS 32: Presentation of Financial InstrumentsIAS 32: Presentation of Financial Instruments
IAS 32: Presentation of Financial InstrumentsSohan Al Akbar
 
Chapter 1
Chapter 1Chapter 1
Chapter 1Ammr Kurdi, Ph.D, MAcc.
 
Ias 40
Ias 40Ias 40
Ias 40ESHETIE MEKONENE AMARE
 
IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.Cyprian Angawa
 
International Accounting
International Accounting International Accounting
International Accounting Advance Business Consulting
 
Financial Assets
Financial AssetsFinancial Assets
Financial AssetsMuhammad Unaib Aslam
 
Chapter 1
Chapter 1 Chapter 1
Chapter 1 yiberta T/mikael
 
The nature and purpose of auditing
The nature and purpose of auditingThe nature and purpose of auditing
The nature and purpose of auditingSyed Ali Gohar Shah Shah
 
Financial accounting icab chapter 15 business combinations, consolidated fina...
Financial accounting icab chapter 15 business combinations, consolidated fina...Financial accounting icab chapter 15 business combinations, consolidated fina...
Financial accounting icab chapter 15 business combinations, consolidated fina...Sazzad Hossain, ITP, MBA, CSCA™
 
Financial Accounting Standards Board vs International Accounting Standards Board
Financial Accounting Standards Board vs International Accounting Standards BoardFinancial Accounting Standards Board vs International Accounting Standards Board
Financial Accounting Standards Board vs International Accounting Standards Boardrashidulkarimrisan
 
Ias 1 presentation of financial statements
Ias 1 presentation of financial statementsIas 1 presentation of financial statements
Ias 1 presentation of financial statementsHyderabad Chapter of ICWAI
 
Overview of financial reporting environment
Overview of financial reporting environmentOverview of financial reporting environment
Overview of financial reporting environmentHome Study
 
IFRS
IFRSIFRS
IFRSAbdi Hassen Habib
 
IAS 1
IAS 1IAS 1
IAS 1RS P
 
Ias 12 Income Taxes
Ias 12 Income TaxesIas 12 Income Taxes
Ias 12 Income Taxesuktaxandaccounts.com
 
IFRS 1
IFRS 1IFRS 1
IFRS 1KNAV
 
Non current assets held for sale and discontinued
Non current assets held for sale and discontinuedNon current assets held for sale and discontinued
Non current assets held for sale and discontinuedHyderabad Chapter of ICWAI
 
IFRS 16 Presentation.pdf
IFRS 16 Presentation.pdfIFRS 16 Presentation.pdf
IFRS 16 Presentation.pdfnaimenim
 
Financial Instruments Disclosures Ifrs 7
Financial Instruments Disclosures Ifrs 7Financial Instruments Disclosures Ifrs 7
Financial Instruments Disclosures Ifrs 7guesta497dc9
 
7.ias 37 provision
7.ias 37 provision7.ias 37 provision
7.ias 37 provisionTenkir Seifu
 
Consolidated financial statement
Consolidated financial statementConsolidated financial statement
Consolidated financial statementSuhail Darwesh, MBA, CMGA
 
Unit 3.1 Regulatory Framework - Indian Perspective
Unit 3.1 Regulatory Framework - Indian PerspectiveUnit 3.1 Regulatory Framework - Indian Perspective
Unit 3.1 Regulatory Framework - Indian PerspectiveCharu Rastogi
 
Foreign exchange controls
Foreign exchange controlsForeign exchange controls
Foreign exchange controlsArchit Jha
 

Weitere ähnliche Inhalte

Was ist angesagt?

IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.Cyprian Angawa
 
Financial accounting icab chapter 15 business combinations, consolidated fina...
Financial accounting icab chapter 15 business combinations, consolidated fina...Financial accounting icab chapter 15 business combinations, consolidated fina...
Financial accounting icab chapter 15 business combinations, consolidated fina...Sazzad Hossain, ITP, MBA, CSCA™
 
Financial Accounting Standards Board vs International Accounting Standards Board
Financial Accounting Standards Board vs International Accounting Standards BoardFinancial Accounting Standards Board vs International Accounting Standards Board
Financial Accounting Standards Board vs International Accounting Standards Boardrashidulkarimrisan
 
Overview of financial reporting environment
Overview of financial reporting environmentOverview of financial reporting environment
Overview of financial reporting environmentHome Study
 
IAS 1
IAS 1IAS 1
IAS 1RS P
 
IFRS 1
IFRS 1IFRS 1
IFRS 1KNAV
 
Non current assets held for sale and discontinued
Non current assets held for sale and discontinuedNon current assets held for sale and discontinued
Non current assets held for sale and discontinuedHyderabad Chapter of ICWAI
 
IFRS 16 Presentation.pdf
IFRS 16 Presentation.pdfIFRS 16 Presentation.pdf
IFRS 16 Presentation.pdfnaimenim
 
Financial Instruments Disclosures Ifrs 7
Financial Instruments Disclosures Ifrs 7Financial Instruments Disclosures Ifrs 7
Financial Instruments Disclosures Ifrs 7guesta497dc9
 
7.ias 37 provision
7.ias 37 provision7.ias 37 provision
7.ias 37 provisionTenkir Seifu
 

Was ist angesagt? (20)

Chapter 1
Chapter 1Chapter 1
Chapter 1
 
Ias 40
Ias 40Ias 40
Ias 40
 
IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.
 
International Accounting
International Accounting International Accounting
International Accounting
 
Financial Assets
Financial AssetsFinancial Assets
Financial Assets
 
Chapter 1
Chapter 1 Chapter 1
Chapter 1
 
The nature and purpose of auditing
The nature and purpose of auditingThe nature and purpose of auditing
The nature and purpose of auditing
 
Financial accounting icab chapter 15 business combinations, consolidated fina...
Financial accounting icab chapter 15 business combinations, consolidated fina...Financial accounting icab chapter 15 business combinations, consolidated fina...
Financial accounting icab chapter 15 business combinations, consolidated fina...
 
Financial Accounting Standards Board vs International Accounting Standards Board
Financial Accounting Standards Board vs International Accounting Standards BoardFinancial Accounting Standards Board vs International Accounting Standards Board
Financial Accounting Standards Board vs International Accounting Standards Board
 
Ias 1 presentation of financial statements
Ias 1 presentation of financial statementsIas 1 presentation of financial statements
Ias 1 presentation of financial statements
 
Overview of financial reporting environment
Overview of financial reporting environmentOverview of financial reporting environment
Overview of financial reporting environment
 
IFRS
IFRSIFRS
IFRS
 
IAS 1
IAS 1IAS 1
IAS 1
 
Ias 12 Income Taxes
Ias 12 Income TaxesIas 12 Income Taxes
Ias 12 Income Taxes
 
IFRS 1
IFRS 1IFRS 1
IFRS 1
 
Non current assets held for sale and discontinued
Non current assets held for sale and discontinuedNon current assets held for sale and discontinued
Non current assets held for sale and discontinued
 
IFRS 16 Presentation.pdf
IFRS 16 Presentation.pdfIFRS 16 Presentation.pdf
IFRS 16 Presentation.pdf
 
Financial Instruments Disclosures Ifrs 7
Financial Instruments Disclosures Ifrs 7Financial Instruments Disclosures Ifrs 7
Financial Instruments Disclosures Ifrs 7
 
7.ias 37 provision
7.ias 37 provision7.ias 37 provision
7.ias 37 provision
 
Consolidated financial statement
Consolidated financial statementConsolidated financial statement
Consolidated financial statement
 

Andere mochten auch

Unit 3.1 Regulatory Framework - Indian Perspective
Unit 3.1 Regulatory Framework - Indian PerspectiveUnit 3.1 Regulatory Framework - Indian Perspective
Unit 3.1 Regulatory Framework - Indian PerspectiveCharu Rastogi
 
Foreign exchange controls
Foreign exchange controlsForeign exchange controls
Foreign exchange controlsArchit Jha
 
Foreing exchange control objectives & features
Foreing exchange control objectives & featuresForeing exchange control objectives & features
Foreing exchange control objectives & featuresPrakyath Palan
 
Foreign exchange risk and exposure
Foreign exchange risk and exposureForeign exchange risk and exposure
Foreign exchange risk and exposureKanchan Kandel
 
Foreign Exchange Risk Management (Currency Risk Management)
Foreign Exchange Risk Management (Currency Risk Management)Foreign Exchange Risk Management (Currency Risk Management)
Foreign Exchange Risk Management (Currency Risk Management)Hisham Rizvi
 

Andere mochten auch (10)

Unit 3.1 Regulatory Framework - Indian Perspective
Unit 3.1 Regulatory Framework - Indian PerspectiveUnit 3.1 Regulatory Framework - Indian Perspective
Unit 3.1 Regulatory Framework - Indian Perspective
 
Foreign exchange controls
Foreign exchange controlsForeign exchange controls
Foreign exchange controls
 
Exchange Controls
Exchange ControlsExchange Controls
Exchange Controls
 
Foreing exchange control objectives & features
Foreing exchange control objectives & featuresForeing exchange control objectives & features
Foreing exchange control objectives & features
 
Foreign exchange risk and exposure
Foreign exchange risk and exposureForeign exchange risk and exposure
Foreign exchange risk and exposure
 
Foreign Exchange Risk Management (Currency Risk Management)
Foreign Exchange Risk Management (Currency Risk Management)Foreign Exchange Risk Management (Currency Risk Management)
Foreign Exchange Risk Management (Currency Risk Management)
 
Working capital ppt
Working capital pptWorking capital ppt
Working capital ppt
 
Sebi ppt
Sebi pptSebi ppt
Sebi ppt
 
Working capital
Working capitalWorking capital
Working capital
 
Strategy Formulation and Implementation
Strategy Formulation and ImplementationStrategy Formulation and Implementation
Strategy Formulation and Implementation
 

Ähnlich wie Regulatory Framework Chapter 02

Financial Instruments Education Session Part A
Financial Instruments Education Session Part AFinancial Instruments Education Session Part A
Financial Instruments Education Session Part AWayne Travers Jr., M.A.
 
ACCA FIA_Financial Accounting (FA)_Revision Slides_2019.pptx
ACCA FIA_Financial Accounting (FA)_Revision Slides_2019.pptxACCA FIA_Financial Accounting (FA)_Revision Slides_2019.pptx
ACCA FIA_Financial Accounting (FA)_Revision Slides_2019.pptxVimalaRavishankar
 
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdfTousiefNaqvi1
 
Internal Controls over Financial Reporting in the Indian Context
Internal Controls over Financial Reporting in the Indian Context Internal Controls over Financial Reporting in the Indian Context
Internal Controls over Financial Reporting in the Indian Context Bharath Rao
 
CONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICS
CONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICSCONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICS
CONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICSAman Thakur
 
International Accounting (PPT) (Md Tapan Mahmud).pptx
International Accounting (PPT) (Md Tapan Mahmud).pptxInternational Accounting (PPT) (Md Tapan Mahmud).pptx
International Accounting (PPT) (Md Tapan Mahmud).pptxshomudrokotha
 
International Accounting 1
International Accounting 1International Accounting 1
International Accounting 1Jose Cintron
 
Certification and Training in International Financial Reporting Standards (IFRS)
Certification and Training in International Financial Reporting Standards (IFRS)Certification and Training in International Financial Reporting Standards (IFRS)
Certification and Training in International Financial Reporting Standards (IFRS)iACT Global
 
Accounting standards (India) and convergence to IFRS. By: Pankaj Vasani
Accounting standards (India) and convergence to IFRS. By: Pankaj VasaniAccounting standards (India) and convergence to IFRS. By: Pankaj Vasani
Accounting standards (India) and convergence to IFRS. By: Pankaj VasaniIMTNagpur
 
IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017paul young cpa, cga
 
gaap accounting standards Certification
gaap accounting standards Certificationgaap accounting standards Certification
gaap accounting standards CertificationVskills
 
IFRS and FASB - Financial Instrument Reporting
IFRS and FASB - Financial Instrument Reporting IFRS and FASB - Financial Instrument Reporting
IFRS and FASB - Financial Instrument Reporting paul young cpa, cga
 

Ähnlich wie Regulatory Framework Chapter 02 (20)

Ifrs for pensions schemes emac
Ifrs for pensions schemes emacIfrs for pensions schemes emac
Ifrs for pensions schemes emac
 
Financial Instruments Education Session Part A
Financial Instruments Education Session Part AFinancial Instruments Education Session Part A
Financial Instruments Education Session Part A
 
Financial Instruments Education Session Part A
Financial Instruments Education Session Part AFinancial Instruments Education Session Part A
Financial Instruments Education Session Part A
 
IFRS
IFRSIFRS
IFRS
 
ACCA FIA_Financial Accounting (FA)_Revision Slides_2019.pptx
ACCA FIA_Financial Accounting (FA)_Revision Slides_2019.pptxACCA FIA_Financial Accounting (FA)_Revision Slides_2019.pptx
ACCA FIA_Financial Accounting (FA)_Revision Slides_2019.pptx
 
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf
 
SBR_Pocket_Notes_2018-19.pdf
SBR_Pocket_Notes_2018-19.pdfSBR_Pocket_Notes_2018-19.pdf
SBR_Pocket_Notes_2018-19.pdf
 
Internal Controls over Financial Reporting in the Indian Context
Internal Controls over Financial Reporting in the Indian Context Internal Controls over Financial Reporting in the Indian Context
Internal Controls over Financial Reporting in the Indian Context
 
CONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICS
CONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICSCONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICS
CONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICS
 
International Accounting (PPT) (Md Tapan Mahmud).pptx
International Accounting (PPT) (Md Tapan Mahmud).pptxInternational Accounting (PPT) (Md Tapan Mahmud).pptx
International Accounting (PPT) (Md Tapan Mahmud).pptx
 
International Accounting 1
International Accounting 1International Accounting 1
International Accounting 1
 
Certification and Training in International Financial Reporting Standards (IFRS)
Certification and Training in International Financial Reporting Standards (IFRS)Certification and Training in International Financial Reporting Standards (IFRS)
Certification and Training in International Financial Reporting Standards (IFRS)
 
Accounting standards
Accounting standardsAccounting standards
Accounting standards
 
Accounting standards (India) and convergence to IFRS. By: Pankaj Vasani
Accounting standards (India) and convergence to IFRS. By: Pankaj VasaniAccounting standards (India) and convergence to IFRS. By: Pankaj Vasani
Accounting standards (India) and convergence to IFRS. By: Pankaj Vasani
 
IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017
 
Muhammad Azam (ACCA,CPA,UAECA)
Muhammad Azam (ACCA,CPA,UAECA)Muhammad Azam (ACCA,CPA,UAECA)
Muhammad Azam (ACCA,CPA,UAECA)
 
gaap accounting standards Certification
gaap accounting standards Certificationgaap accounting standards Certification
gaap accounting standards Certification
 
IFRS and FASB - Financial Instrument Reporting
IFRS and FASB - Financial Instrument Reporting IFRS and FASB - Financial Instrument Reporting
IFRS and FASB - Financial Instrument Reporting
 
ifrs12pcs.ppt
ifrs12pcs.pptifrs12pcs.ppt
ifrs12pcs.ppt
 
1 1 what is ifrs
1 1 what is ifrs1 1 what is ifrs
1 1 what is ifrs
 

Kürzlich hochgeladen

NO1 Certified kala jadu karne wale ka contact number kala jadu karne wale bab...
NO1 Certified kala jadu karne wale ka contact number kala jadu karne wale bab...NO1 Certified kala jadu karne wale ka contact number kala jadu karne wale bab...
NO1 Certified kala jadu karne wale ka contact number kala jadu karne wale bab...Amil baba
 
2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGeckoCoinGecko
 
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》rnrncn29
 
The AES Investment Code - the go-to counsel for the most well-informed, wise...
The AES Investment Code - the go-to counsel for the most well-informed, wise...The AES Investment Code - the go-to counsel for the most well-informed, wise...
The AES Investment Code - the go-to counsel for the most well-informed, wise...AES International
 
（中央兰开夏大学毕业证学位证成绩单-案例）
（中央兰开夏大学毕业证学位证成绩单-案例）（中央兰开夏大学毕业证学位证成绩单-案例）
（中央兰开夏大学毕业证学位证成绩单-案例）twfkn8xj
 
SBP-Market-Operations and market managment
SBP-Market-Operations and market managmentSBP-Market-Operations and market managment
SBP-Market-Operations and market managmentfactical
 
Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024Devarsh Vakil
 
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证rjrjkk
 
fca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdffca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdfHenry Tapper
 
BPPG response - Options for Defined Benefit schemes - 19Apr24.pdf
BPPG response - Options for Defined Benefit schemes - 19Apr24.pdfBPPG response - Options for Defined Benefit schemes - 19Apr24.pdf
BPPG response - Options for Defined Benefit schemes - 19Apr24.pdfHenry Tapper
 
PMFBY , Pradhan Mantri Fasal bima yojna
PMFBY , Pradhan Mantri Fasal bima yojnaPMFBY , Pradhan Mantri Fasal bima yojna
PMFBY , Pradhan Mantri Fasal bima yojnaDharmendra Kumar
 
Role of Information and technology in banking and finance .pptx
Role of Information and technology in banking and finance .pptxRole of Information and technology in banking and finance .pptx
Role of Information and technology in banking and finance .pptxNarayaniTripathi2
 
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...Amil baba
 
Governor Olli Rehn: Dialling back monetary restraint
Governor Olli Rehn: Dialling back monetary restraintGovernor Olli Rehn: Dialling back monetary restraint
Governor Olli Rehn: Dialling back monetary restraintSuomen Pankki
 
House of Commons ; CDC schemes overview document
House of Commons ; CDC schemes overview documentHouse of Commons ; CDC schemes overview document
House of Commons ; CDC schemes overview documentHenry Tapper
 
The Core Functions of the Bangko Sentral ng Pilipinas
The Core Functions of the Bangko Sentral ng PilipinasThe Core Functions of the Bangko Sentral ng Pilipinas
The Core Functions of the Bangko Sentral ng PilipinasCherylouCamus
 
Bladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results PresentationBladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results PresentationBladex
 
Financial analysis on Risk and Return.ppt
Financial analysis on Risk and Return.pptFinancial analysis on Risk and Return.ppt
Financial analysis on Risk and Return.ppttadegebreyesus
 
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...amilabibi1
 

Kürzlich hochgeladen (20)

NO1 Certified kala jadu karne wale ka contact number kala jadu karne wale bab...
NO1 Certified kala jadu karne wale ka contact number kala jadu karne wale bab...NO1 Certified kala jadu karne wale ka contact number kala jadu karne wale bab...
NO1 Certified kala jadu karne wale ka contact number kala jadu karne wale bab...
 
2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko
 
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》
《加拿大本地办假证-寻找办理Dalhousie毕业证和达尔豪斯大学毕业证书的中介代理》
 
The AES Investment Code - the go-to counsel for the most well-informed, wise...
The AES Investment Code - the go-to counsel for the most well-informed, wise...The AES Investment Code - the go-to counsel for the most well-informed, wise...
The AES Investment Code - the go-to counsel for the most well-informed, wise...
 
（中央兰开夏大学毕业证学位证成绩单-案例）
（中央兰开夏大学毕业证学位证成绩单-案例）（中央兰开夏大学毕业证学位证成绩单-案例）
（中央兰开夏大学毕业证学位证成绩单-案例）
 
SBP-Market-Operations and market managment
SBP-Market-Operations and market managmentSBP-Market-Operations and market managment
SBP-Market-Operations and market managment
 
Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024Market Morning Updates for 16th April 2024
Market Morning Updates for 16th April 2024
 
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证
原版1:1复刻温哥华岛大学毕业证Vancouver毕业证留信学历认证
 
fca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdffca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdf
 
BPPG response - Options for Defined Benefit schemes - 19Apr24.pdf
BPPG response - Options for Defined Benefit schemes - 19Apr24.pdfBPPG response - Options for Defined Benefit schemes - 19Apr24.pdf
BPPG response - Options for Defined Benefit schemes - 19Apr24.pdf
 
PMFBY , Pradhan Mantri Fasal bima yojna
PMFBY , Pradhan Mantri Fasal bima yojnaPMFBY , Pradhan Mantri Fasal bima yojna
PMFBY , Pradhan Mantri Fasal bima yojna
 
Q1 2024 Newsletter | Financial Synergies Wealth Advisors
Q1 2024 Newsletter | Financial Synergies Wealth AdvisorsQ1 2024 Newsletter | Financial Synergies Wealth Advisors
Q1 2024 Newsletter | Financial Synergies Wealth Advisors
 
Role of Information and technology in banking and finance .pptx
Role of Information and technology in banking and finance .pptxRole of Information and technology in banking and finance .pptx
Role of Information and technology in banking and finance .pptx
 
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...
NO1 WorldWide Love marriage specialist baba ji Amil Baba Kala ilam powerful v...
 
Governor Olli Rehn: Dialling back monetary restraint
Governor Olli Rehn: Dialling back monetary restraintGovernor Olli Rehn: Dialling back monetary restraint
Governor Olli Rehn: Dialling back monetary restraint
 
House of Commons ; CDC schemes overview document
House of Commons ; CDC schemes overview documentHouse of Commons ; CDC schemes overview document
House of Commons ; CDC schemes overview document
 
The Core Functions of the Bangko Sentral ng Pilipinas
The Core Functions of the Bangko Sentral ng PilipinasThe Core Functions of the Bangko Sentral ng Pilipinas
The Core Functions of the Bangko Sentral ng Pilipinas
 
Bladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results PresentationBladex 1Q24 Earning Results Presentation
Bladex 1Q24 Earning Results Presentation
 
Financial analysis on Risk and Return.ppt
Financial analysis on Risk and Return.pptFinancial analysis on Risk and Return.ppt
Financial analysis on Risk and Return.ppt
 
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
 

Regulatory Framework Chapter 02

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

Hinweis der Redaktion

  1. Period of exposure for public comment is 90 days. In exceptional circumstances proposal may be issued with comment period of 60 daysDraft interpretation are exposed for a 60 days comment period.