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Deegan5e Ch01

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Fiji National University
Fiji National University

notes for topic One Financial Accounting and the Conceptual Framework

BildungBusinessWirtschaft & Finanzen
1 von 54
Chapter 1 An overview of the Australian external reporting environment
Objectives ,[object Object],[object Object],[object Object],[object Object]
Objectives (cont.) ,[object Object],[object Object]
Financial accounting defined ,[object Object],[object Object],[object Object],[object Object],[object Object]
User demand for general-purpose financial reports ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
General vs special-purpose reports ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Sources of external financial reporting regulation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Sources of external financial reporting regulation (cont.) ,[object Object],[object Object],[object Object]
Sources of external financial reporting regulation (cont.) ,[object Object],[object Object],[object Object]
Sources of external financial reporting regulation (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Australian Securities and Investments Commission (ASIC) ,[object Object],[object Object],[object Object],[object Object],[object Object]
ASIC (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
ASIC (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ASIC (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ASIC (continued) - Materiality ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ASIC (cont.) ,[object Object],[object Object],[object Object]
ASIC (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ASIC (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ASIC (cont.) ,[object Object],[object Object],[object Object]
Declaration by chief executive officer and chief financial officer ,[object Object],[object Object]
ASIC (cont.) ,[object Object],[object Object],[object Object]
Australian Accounting Standards Board (AASB) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
AASB (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
AASB and the role of the FRC ,[object Object],[object Object],[object Object]
AASB and the FRC (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
AASB (cont.) ,[object Object],[object Object],[object Object],[object Object]
AASB (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
AASB (cont.) ,[object Object],[object Object],[object Object],[object Object]
The AASB (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
The AASB (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
AASB (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
AASB (cont.) ,[object Object],[object Object]
Interpretations Agenda Committee ,[object Object]
International Financial Reporting Interpretations Committee (IFRIC) ,[object Object],[object Object]
Australian Stock Exchange (ASX) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ASX (cont.) ,[object Object],[object Object],[object Object]
ASX (cont.) ,[object Object],[object Object],[object Object],[object Object]
ASX (cont.) ,[object Object],[object Object],[object Object],[object Object]
Process of Australia adopting IFRSs ,[object Object],[object Object]
Process of Australia adopting IFRSs (cont.) ,[object Object],[object Object]
Process of Australia adopting IFRSs (cont.) ,[object Object],[object Object],[object Object],[object Object]
Process of Australia adopting IFRSs (cont.) ,[object Object],[object Object],[object Object]
Process of Australia adopting IFRSs (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Process of Australia adopting IFRSs (cont.) ,[object Object],[object Object],[object Object]
Process of Australia adopting IFRSs (cont.) ,[object Object],[object Object],[object Object],[object Object]
Structure of the International Accounting Standards Board ,[object Object],[object Object],[object Object],[object Object],[object Object]
Structure of the IASB (cont.) ,[object Object],[object Object],[object Object]
International cultural differences and the harmonisation of accounting standards ,[object Object],[object Object],[object Object]
Use and role of audit report ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
All this regulation—is it really necessary? ,[object Object],[object Object],[object Object],[object Object]
All this regulation—is it really necessary? (cont.) ,[object Object],[object Object],[object Object],[object Object]
All this regulation—is it really necessary? (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
All this regulation—is it really necessary? (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
All this regulation—is it really necessary? (cont.) ,[object Object],[object Object],[object Object],[object Object]

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Deegan5e Ch01

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