1.1.1.Su introduction of IASs / IFRSs
The International Accounting Standards (International accounting Standards, IASs) was drafted by the International Accounting Standards Board, IASB (International Accounting Standards board). IASB was established in 1973 in London to improve and harmonize the financial statements. IASB draft IASs through an international process involving certified professional accountants worldwide, the establishment and use of financial statements, and the agencies drafting national standards. The new standard is called the international reporting standards (International Financial Reporting Standards, IFRS). IAS or IFRS new name focuses on giving these instructions, ask in job preparation and presentation of financial statements International. It does not go into the technical record debt, Yes or accounting books, accounting vouchers.
1.1.2.Muc of IASB standards (Objective of the IASB)
The IASB's main objectives include:
(a) development, common interests, a division of global accounting standards are of high quality, understandable, done that require information to be transparent and comparable in general purpose of the financial statements.
(b) Promote the use and application of these standards seriously
(c) Working actively with agencies issued the international standards to achieve national consensus high in the accounting standards on a global scale.
1.1.3. International organizations affecting IASs (Other international influences)
There are several international organizations that affect IASs as:
- the International Organization of Securities Commissions, IOSCO (International Organisation of Securities Commissions The), contemporary presence of the agency securities market in the world.
- international Federation of accounting Date (IFAC), founded in 1977, includes more than 100 professional accountancy organizations from more than 80 countries around the world.
- European Council EC (European commision)
1.1.4. The use of IASs / IFRS in the world
- all listed companies in the EU Member States to use IASs / IFRS in the consolidated financial statements since 2005
- Many countries use accounting system international accounting as Singapore, Hong Kong, Australia, New Zealand, United Kingdom.
- In the trend of globalization of financial markets today many countries have improved their tax system to fit IASs / IFRS to the extent of the almost very little difference as Japan, South Korea and other countries in the region Taiwan, Malaysia, Thailand.
- stock markets, the US accepted Newyork companies using IFRSs however require additional conditioning table compared with US accounting principles generally accepted-US GAAP, it is compatible with the IFRSs, but a lot of detailed regulations.
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