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Regulatory Framework Chapter 02

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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

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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.