CGA考试课件Ch01_IFRS.ppt

Learning Objectives Identify the major financial statements and other means of financial reporting. Explain how accounting assists in the efficient use of scarce resources. Explain the need for high-quality standards. Identify the objective of financial reporting. Identify the major policy-setting bodies and their role in the standard-setting process. Explain the meaning of IFRS. Describe the challenges facing financial reporting. Global Markets Global Markets Global Markets Global Markets Global Markets Global Markets Global Markets Global Markets Objective of Financial Accounting Objective