Detail Interpreting IFRS   Oleh:  Kenny, Sara York ; Larson, Robert K. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 208 no. 4 (Oct. 2009), page 60. Topik: IFRS; International Accounting Standards Board (IASB); International Financial Reporting Interpretations Committee (IFRIC); Emerging Issues Task Force (EITF) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.27 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel With the increasing acceptance of IFRS in the global economy and its possible adoption in the U.S., CPAs are keenly interested in developing a broader understanding of international standards. A major goal of both the International Accounting Standards Board (IASB) and the SEC is for IFRS to be consistently and appropriately interpreted and applied. However, for many in the U.S. it is unclear how consistent interpretation and application can be achieved in the principles-based environment of IFRS. The reality is that the IASB has a well-established process for developing official interpretations of IFRS. This article introduces the International Financial Reporting Interpretations Committee (IFRIC) and discusses its organization, process and role in the authoritative interpretation of IFRS. The article also explains how IFRIC differs from FASB’s Emerging Issues Task Force (EITF). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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