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
Notas do Editor
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.