国际会计准则理事会(International Accounting Standards Board ,简称IASB)。 IASB的前身是国际会计准则委员会(International Accounting Standards committee,简称IASC),在2000年进行全面重组并于2001年初改为国际会计准则理事会。 国际会计准则理事会旨在制订高质量、易于理解和具可行性的国际会计准则,准则要求向公众披露的财务...
4-13 The International Accounting Standards Board (IASB) A.财务会计准则委员会 B.美国会计准则委员会 C.国际会计准则委员会相关知识点: 试题来源: 解析 C The International Accounting Standards Board (IASB) :“国际会计准则委员会”。主要负责国际会计准则的定制、发展及改进反馈 收藏 ...
The IASB amended many of the standards, but then began to issue its own standards, which were known as International Financial Reporting Standards (IFRS). The central authority, monitoring board is responsible for overseeing the IFRS Foundation trustees, participating in the trustee nomination process...
The International Accounting Standards Board is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs).
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正如国际会计准则委员会(International Accounting Standards Board)主席大卫•特威迪爵士(Sir David Tweedie)所说,中国在200… www.ftchinese.com|基于69个网页 2. 国际会计准则理事会 [9]国际会计准则理事会(International Accounting Standards Board),简称IASB。 [10]《报告主体:员工的初步研究》(Reportin… ...
What is the Role of the International Accounting Standards Board (IASB)?: Whatexactly Does the Iasbdo and what are its Objectives? Summary The IASB was previously known as the International Accounting Standards Committee (IASC) until April 2001, and it was solely responsible and author... S Co...
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Board members (12 of whom are full-time) reside in nine countries and have a variety of functional backgrounds. The Board is committed to developing, in the public interest, a single set of high-quality, global accounting standards that require transparent and comparable information in general ...
答案解析:“Financial Reporting Standards,” Elaine Henry, CFA, Jan Hendrik van Greuning, CFA, and Thomas R. Robinson, CFA 2013 Modular Level I, Vol. 3, Reading 24, Section 5.2 Study Session 7-24-d Describe the International Accounting Standards Board’s conceptual framework, including the ...