SlideShare uma empresa Scribd logo
1 de 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

Mais conteúdo relacionado

Mais procurados

Segment reporting ppt
Segment reporting pptSegment reporting ppt
Segment reporting pptRani Padmini
 
Financial Reporting
Financial ReportingFinancial Reporting
Financial ReportingQasim Raza
 
IFRS 15 Revenue from contracts with customers
IFRS 15 Revenue from contracts with customers IFRS 15 Revenue from contracts with customers
IFRS 15 Revenue from contracts with customers Nadir Malik
 
Financial Instruments;, Hedging Accounting
Financial Instruments;, Hedging AccountingFinancial Instruments;, Hedging Accounting
Financial Instruments;, Hedging AccountingSarahAlian
 
International financial reporting standards (ifrs)ppt
International financial reporting standards (ifrs)pptInternational financial reporting standards (ifrs)ppt
International financial reporting standards (ifrs)pptIDBI Capital
 
IAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsIAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsAmit Sarkar
 
Financial Instruments Disclosures Ifrs 7
Financial Instruments Disclosures  Ifrs 7Financial Instruments Disclosures  Ifrs 7
Financial Instruments Disclosures Ifrs 7guesta497dc9
 
Presentation on Conceptual Framework
Presentation on Conceptual FrameworkPresentation on Conceptual Framework
Presentation on Conceptual FrameworkAnamika Hore
 
Current Issues in Accounting
Current Issues in AccountingCurrent Issues in Accounting
Current Issues in AccountingNazir Ahmed Shaon
 
Ppt the code of ethics for professional accountants
Ppt the code of ethics for professional accountantsPpt the code of ethics for professional accountants
Ppt the code of ethics for professional accountantsanisaagustya
 
Financial Statement Analysis
Financial Statement AnalysisFinancial Statement Analysis
Financial Statement AnalysisHome
 
IFRS 9 financial instruments Overview
IFRS 9 financial instruments OverviewIFRS 9 financial instruments Overview
IFRS 9 financial instruments OverviewSohan Al Akbar
 
Foreign Currency Transactions
Foreign Currency TransactionsForeign Currency Transactions
Foreign Currency TransactionsRavi Subramaniam
 
Introduction To IFRS
Introduction To IFRSIntroduction To IFRS
Introduction To IFRSAmit Gilra
 

Mais procurados (20)

Segment reporting ppt
Segment reporting pptSegment reporting ppt
Segment reporting ppt
 
Financial Reporting
Financial ReportingFinancial Reporting
Financial Reporting
 
IFRS 15 Revenue from contracts with customers
IFRS 15 Revenue from contracts with customers IFRS 15 Revenue from contracts with customers
IFRS 15 Revenue from contracts with customers
 
Financial Instruments;, Hedging Accounting
Financial Instruments;, Hedging AccountingFinancial Instruments;, Hedging Accounting
Financial Instruments;, Hedging Accounting
 
IFRS
IFRSIFRS
IFRS
 
International financial reporting standards (ifrs)ppt
International financial reporting standards (ifrs)pptInternational financial reporting standards (ifrs)ppt
International financial reporting standards (ifrs)ppt
 
Auditing
AuditingAuditing
Auditing
 
IAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsIAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial Statements
 
Audit & Assurance
Audit & Assurance Audit & Assurance
Audit & Assurance
 
Financial Instruments Disclosures Ifrs 7
Financial Instruments Disclosures  Ifrs 7Financial Instruments Disclosures  Ifrs 7
Financial Instruments Disclosures Ifrs 7
 
Presentation on Conceptual Framework
Presentation on Conceptual FrameworkPresentation on Conceptual Framework
Presentation on Conceptual Framework
 
New ifrs 9
New ifrs 9New ifrs 9
New ifrs 9
 
Current Issues in Accounting
Current Issues in AccountingCurrent Issues in Accounting
Current Issues in Accounting
 
Ppt the code of ethics for professional accountants
Ppt the code of ethics for professional accountantsPpt the code of ethics for professional accountants
Ppt the code of ethics for professional accountants
 
Financial Statement Analysis
Financial Statement AnalysisFinancial Statement Analysis
Financial Statement Analysis
 
IFRS 9 financial instruments Overview
IFRS 9 financial instruments OverviewIFRS 9 financial instruments Overview
IFRS 9 financial instruments Overview
 
IFRS IN PRACTICE IFRS 16 Leases
IFRS IN PRACTICE IFRS 16 LeasesIFRS IN PRACTICE IFRS 16 Leases
IFRS IN PRACTICE IFRS 16 Leases
 
Foreign Currency Transactions
Foreign Currency TransactionsForeign Currency Transactions
Foreign Currency Transactions
 
Introduction To IFRS
Introduction To IFRSIntroduction To IFRS
Introduction To IFRS
 
Consolidated financial statement
Consolidated financial statementConsolidated financial statement
Consolidated financial statement
 

Destaque

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
 

Destaque (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
 

Semelhante a 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
 

Semelhante a 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
International Accounting International Accounting
International Accounting
 
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
 

Último

Stock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdfStock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdfMichael Silva
 
Economics, Commerce and Trade Management: An International Journal (ECTIJ)
Economics, Commerce and Trade Management: An International Journal (ECTIJ)Economics, Commerce and Trade Management: An International Journal (ECTIJ)
Economics, Commerce and Trade Management: An International Journal (ECTIJ)ECTIJ
 
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdfmagnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdfHenry Tapper
 
Liquidity Decisions in Financial management
Liquidity Decisions in Financial managementLiquidity Decisions in Financial management
Liquidity Decisions in Financial managementshrutisingh143670
 
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
 
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170Sonam Pathan
 
2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGeckoCoinGecko
 
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证jdkhjh
 
NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...
NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...
NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...Amil baba
 
Call Girls Near Delhi Pride Hotel, New Delhi|9873777170
Call Girls Near Delhi Pride Hotel, New Delhi|9873777170Call Girls Near Delhi Pride Hotel, New Delhi|9873777170
Call Girls Near Delhi Pride Hotel, New Delhi|9873777170Sonam Pathan
 
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
 
Uae-NO1 Rohani Amil In Islamabad Amil Baba in Rawalpindi Kala Jadu Amil In Ra...
Uae-NO1 Rohani Amil In Islamabad Amil Baba in Rawalpindi Kala Jadu Amil In Ra...Uae-NO1 Rohani Amil In Islamabad Amil Baba in Rawalpindi Kala Jadu Amil In Ra...
Uae-NO1 Rohani Amil In Islamabad Amil Baba in Rawalpindi Kala Jadu Amil In Ra...Amil baba
 
Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]Commonwealth
 
The Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance LeaderThe Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance LeaderArianna Varetto
 
Uae-NO1 Kala Jadu specialist Expert in Pakistan kala ilam specialist Expert i...
Uae-NO1 Kala Jadu specialist Expert in Pakistan kala ilam specialist Expert i...Uae-NO1 Kala Jadu specialist Expert in Pakistan kala ilam specialist Expert i...
Uae-NO1 Kala Jadu specialist Expert in Pakistan kala ilam specialist Expert i...Amil baba
 
Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713Sonam Pathan
 
Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.Precize Formely Leadoff
 
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...Amil baba
 
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
 
PMFBY , Pradhan Mantri Fasal bima yojna
PMFBY , Pradhan Mantri  Fasal bima yojnaPMFBY , Pradhan Mantri  Fasal bima yojna
PMFBY , Pradhan Mantri Fasal bima yojnaDharmendra Kumar
 

Último (20)

Stock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdfStock Market Brief Deck FOR 4/17 video.pdf
Stock Market Brief Deck FOR 4/17 video.pdf
 
Economics, Commerce and Trade Management: An International Journal (ECTIJ)
Economics, Commerce and Trade Management: An International Journal (ECTIJ)Economics, Commerce and Trade Management: An International Journal (ECTIJ)
Economics, Commerce and Trade Management: An International Journal (ECTIJ)
 
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdfmagnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
magnetic-pensions-a-new-blueprint-for-the-dc-landscape.pdf
 
Liquidity Decisions in Financial management
Liquidity Decisions in Financial managementLiquidity Decisions in Financial management
Liquidity Decisions in Financial management
 
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
 
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170
Call Girls Near Golden Tulip Essential Hotel, New Delhi 9873777170
 
2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko2024 Q1 Crypto Industry Report | CoinGecko
2024 Q1 Crypto Industry Report | CoinGecko
 
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
 
NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...
NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...
NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...
 
Call Girls Near Delhi Pride Hotel, New Delhi|9873777170
Call Girls Near Delhi Pride Hotel, New Delhi|9873777170Call Girls Near Delhi Pride Hotel, New Delhi|9873777170
Call Girls Near Delhi Pride Hotel, New Delhi|9873777170
 
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
 
Uae-NO1 Rohani Amil In Islamabad Amil Baba in Rawalpindi Kala Jadu Amil In Ra...
Uae-NO1 Rohani Amil In Islamabad Amil Baba in Rawalpindi Kala Jadu Amil In Ra...Uae-NO1 Rohani Amil In Islamabad Amil Baba in Rawalpindi Kala Jadu Amil In Ra...
Uae-NO1 Rohani Amil In Islamabad Amil Baba in Rawalpindi Kala Jadu Amil In Ra...
 
Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]
 
The Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance LeaderThe Inspirational Story of Julio Herrera Velutini - Global Finance Leader
The Inspirational Story of Julio Herrera Velutini - Global Finance Leader
 
Uae-NO1 Kala Jadu specialist Expert in Pakistan kala ilam specialist Expert i...
Uae-NO1 Kala Jadu specialist Expert in Pakistan kala ilam specialist Expert i...Uae-NO1 Kala Jadu specialist Expert in Pakistan kala ilam specialist Expert i...
Uae-NO1 Kala Jadu specialist Expert in Pakistan kala ilam specialist Expert i...
 
Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713Call Girls Near Me WhatsApp:+91-9833363713
Call Girls Near Me WhatsApp:+91-9833363713
 
Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.Overview of Inkel Unlisted Shares Price.
Overview of Inkel Unlisted Shares Price.
 
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
NO1 Certified Black Magic Specialist Expert In Bahawalpur, Sargodha, Sialkot,...
 
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...
 
PMFBY , Pradhan Mantri Fasal bima yojna
PMFBY , Pradhan Mantri  Fasal bima yojnaPMFBY , Pradhan Mantri  Fasal bima yojna
PMFBY , Pradhan Mantri Fasal bima yojna
 

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

Notas do Editor

  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.