chapter 1- regulatory framework

The exercise was created 13.09.2024 by Makizon. Anzahl Fragen: 6.

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  • What is the aim for the IFRS Foundation? To develop high-quality accounting standards
  • What is the structure of an IFRS Standard? Objectives, definitions, body of the standard, transitional provisions
  • How many countries today are compliant with IFRS? 140
  • Which are the three main sources of regulation? Legislation, accounting standards, stock exchange regulation
  • Which are the three bodies included in the IFRS Foundation? Advisory council, IASB, IFRS interpretations committee
  • What is “basis for conclusion”? It sets out considerations which were taken into account when the standard was being devised

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