CGA考试课件Ch01_IFRS概要1.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 of Financial Accounting Objective of Financial Accounting Objective of Financial Accounting Objective of Financial Accounting Accounting standard setting Standard-Setting Organizations Standard-Setting Organizations Standard-Setting Organizations Standard-Setting Organizations Standard-Setting Organizations Standard-Setting Organizations Standard-Setting Organizations Standard-Setting Organizations Due Process Due Process Due Process Types of Pronouncements Types of Pronouncements Types of Pronouncements Financial Reporting Challenges Financial Reporting Challenges Financial Reporting Challenges Financial Reporting Challenges Financial Reporting Challenges Financial Reporting Challenges Securities and Exchange Commission Financial Accounting Standards Board Financial Accounting Standards Board Financial Accounting Standards Board Financial Accounting Standards Board Financial Accounting Standards Board Financial Accounting Standards Board International Accounting Convergence International Accounting Convergence Copyright Hierarchy of IFRS Companies first look to: International Financial Reporting Standards; International Accounting Standards; and Interpretations originated by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC). In the absence of a standard or an interpretation, companies should use the