2013년 11월 30일 토요일

오전 4:06

By Eugenia Finnie

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About 'accounting standard 7'|... which were of a standard size – 24 x 14 x 7 cm – found throughout the...medicine, surgery, politics, astronomy, accounts and music were taught...







About 'accounting standard 7'|... which were of a standard size – 24 x 14 x 7 cm – found throughout the...medicine, surgery, politics, astronomy, accounts and music were taught...









               Ｔｈｅ               ｔｅｒｍ               'Ｃｏｎｃｅｐｔｕａｌ               Ｆｒａｍｅｗｏｒｋ'               ｃａｎ               ｂｅ               ｄｅｆｉｎｅｄ               ａｓ               ａ               ｓｅｔ               ｏｆ               ｆｕｎｄａｍｅｎｔａｌ               ｐｒｉｎｃｉｐｌｅｓ               ｗｈｉｃｈ               ｓｕｐｐｏｒｔ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｅｓｔａｂｌｉｓｈ               ａ               ｂａｓｉｓ               ｕｐｏｎ               ｗｈｉｃｈ               ｎｅｗ               ｆｉｎａｎｃｉａｌ               ｒｅｐｏｒｔｉｎｇ               ｐｒａｃｔｉｃｅｓ               ｃａｎ               ｂｅ               ｄｅｖｅｌｏｐｅｄ               ａｎｄ               ｉｎ               ｔｈｅ               ｓａｍｅ               ｓｅｎｓｅ,               ｕｓｅｄ               ｔｏ               ｒｅｖｉｅｗ               ｅｘｉｓｔｉｎｇ               ｏｎｅｓ               (Ｃｏｌｌｉｎｓ,               2011)1.

Ｔｈｅ               ｆｒａｍｅｗｏｒｋ               ｉｓ               ｎｏｔ               ａｎ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄ               ａｎｄ               ｔｈｉｓ               ｉｓ               ｅｎｆｏｒｃｅｄ               ｉｎ               ｐａｒａｇｒａｐｈ               3,               ｉｎ               ｗｈｉｃｈ               ｉｔ               ｓｔａｔｅｓ               ｔｈａｔ               ｉｆ               ａ               ｃｏｎｆｌｉｃｔ               ｓｈｏｕｌｄ               ａｒｉｓｅ,               ｔｈｅｎ               ｔｈｅ               ＩＡＳ               ｗｉｌｌ               ｈａｖｅ               ｐｒｅｖａｌｅｎｃｅ               ｏｖｅｒ               ｔｈｅ               ｆｒａｍｅｗｏｒｋ.

Ｔｈｅ               ＩＡＳＢ'ｓ               ｆｒａｍｅ               ｗｏｒｋ               ｉｓ               ｔｉｔｌｅｄ               "Ｔｈｅ               Ｆｒａｍｅｗｏｒｋ               ｆｏｒ               ｔｈｅ               Ｐｒｅｐａｒａｔｉｏｎ               ａｎｄ               Ｐｒｅｓｅｎｔａｔｉｏｎ               ｏｆ               Ｆｉｎａｎｃｉａｌ               Ｓｔａｔｅｍｅｎｔｓ".

Ｔｈｉｓ               ｆｒａｍｅｗｏｒｋ               ｉｓ               ｔｈｅ               ｍｏｓｔ               ｗｉｄｅｌｙ               ｉｍｐｌｅｍｅｎｔｅｄ               ａｎｄ               ｔａｋｅｓ               ｕｐ               ｃｏｎｃｅｒｎ               ｗｉｔｈ               ｔｈｅ               ｗａｙ               ｉｎ               ｗｈｉｃｈ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ａｒｅ               ｐｒｅｐａｒｅｄ               ａｎｄ               ｐｒｅｓｅｎｔｅｄ               (Ｗｅｅｔｍａｎ,               2011)2.

Ｔｈｉｓ               ｅｓｓａｙ               ｗｉｌｌ               ｅｘｐｌｏｒｅ               ｔｈｅ               ｕｓｅ               ｏｆ               ｓｕｃｈ               ａ               ｆｒａｍｅｗｏｒｋ               ａｍｏｎｇ               ｕｓｅｒｓ               ｏｆ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ａｎｄ               ｈｏｗ               ｅｆｆｅｃｔｉｖｅ               ｔｈｅ               ＩＡＳＢ               ｈａｖｅ               ｂｅｅｎ               ｉｎ               ａｃｈｉｅｖｉｎｇ               ｔｈｅｉｒ               ｏｂｊｅｃｔｉｖｅｓ.
               Ｐｒｅｖｉｏｕｓｌｙ,               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄｓ               ｗｅｒｅ               ｐｒｏｄｕｃｅｄ               ｏｎ               ｔｈｅ               ｒｅａｃｔｉｏｎ               ｔｏ               ｓｃａｎｄａｌｓ               ｗｉｔｈｉｎ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｔｅｍｅｎｔｓ               ａｎｄ               ｗｈｅｒｅ               ｓｏｍｅ               ｓｔａｎｄａｒｄｓ               ｃｒｅａｔｅｄ               ｃｌａｓｈｅｄ               ｗｉｔｈ               ｏｔｈｅｒｓ,               ｍａｋｉｎｇ               ｔｈｅｍ               ｈａｒｄ               ｔｏ               ｆｏｌｌｏｗ,               ｓｈｏｗｉｎｇ               ｔｈａｔ               ｔｈｅｒｅ               ｗａｓ               ａ               ｎｅｅｄ               ｆｏｒ               ｓｕｃｈ               ｆｒａｍｅｗｏｒｋ.

Ｗｉｔｈ               ｔｈｅ               ｉｎｔｒｏｄｕｃｔｉｏｎ               ｏｆ               ｔｈｅ               Ｃｏｎｃｅｐｔｕａｌ               Ｆｒａｍｅｗｏｒｋ,               ｓｔａｎｄａｒｄ-ｓｅｔｔｉｎｇ               ｂｏｄｉｅｓ               ｃｏｕｌｄ               ｎｏｗ               ｕｓｅ               ｔｈｉｓ               ａｓ               ａ               ｔｏｏｌ,               ｉｎ               ｗｈｉｃｈ               ｔｈｅｙ               ｃａｎ               ｄｅｖｅｌｏｐ               ｎｅｗ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄｓ,               ｓｏ               ｔｈｅｙ               ａｒｅ               ｅｎｓｕｒｅｄ               ｔｈａｔ               ｔｈｅ               ｓｔａｎｄａｒｄｓ               ｔｈａｔ               ｔｈｅｙ               ｃｒｅａｔｅ               ｄｏ               ｎｏｔ               ｃｏｎｆｌｉｃｔ               ｗｉｔｈ               ｏｎｅｓ               ｔｈａｔ               ａｒｅ               ａｌｒｅａｄｙ               ｉｎ               ｐｌａｃｅ(ＡＡＯＩＦＩ)3.
               Ａ               ｃｏｍｐａｎｙ               ｗｈｏ               ｈａｓ               ａｄｏｐｔｅｄ               ＩＡＳＢ'ｓ               ｆｒａｍｅｗｏｒｋ               ｗｉｌｌ               ｂｅ               ａｂｌｅ               ｔｏ               ｅａｓｉｌｙ               ｃｏｍｐａｒｅ               ｗｉｔｈ               ｏｔｈｅｒ               ｃｏｍｐａｎｉｅｓ               ｗｈｏ               ｈａｖｅ               ａｄｏｐｔｅｄ               ｔｈｅ               ｓａｍｅ               ｐｒａｃｔｉｃｅ               ａｓ               ｔｈｅｙ               ｗｉｌｌ               ｂｏｔｈ               ｂｅ               ｆｏｌｌｏｗｉｎｇ               ｔｈｅ               ｓａｍｅ               ｐｒｅｓｅｎｔａｔｉｏｎ               ｏｆ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ,               ｗｈｉｃｈ               ｉｎ               ｔｕｒｎ               ｗｉｌｌ               ｍａｋｅ               ｄｅｃｉｓｉｏｎ               ｍａｋｉｎｇ               ｍｏｒｅ               ｅｆｆｉｃｉｅｎｔ               ａｓ               ｉｔ               ｗｉｌｌ               ｂｅ               ｌｅｓｓ               ｔｉｍｅ               ｃｏｎｓｕｍｉｎｇ               ａｓ               ｍａｎａｇｅｍｅｎｔ               ｗｉｌｌ               ｋｎｏｗ               ｗｈａｔ               ｅｖｅｒｙ               ｈｅａｄｉｎｇ               ｍｅａｎｓ               ａｎｄ               ｗｈｅｒｅ               ｉｔ               ｉｓ               ｌｏｃａｔｅｄ.

Ｔｈｅ               ｓａｍｅ               ｃａｎ               ｂｅ               ａｐｐｌｉｅｄ               ｔｏ               ａ               ｃｏｍｐａｎｙ               ｔｈａｔ               ｏｗｎｓ               ａ               ｆｏｒｅｉｇｎ               ｓｕｂｓｉｄｉａｒｙ,               ａｓ               ｉｔ               ｗｉｌｌ               ｂｅ               ｌｅｓｓ               ｃｏｍｐｌｉｃａｔｅｄ               ｉｆ               ｔｈｅｙ               ｂｏｔｈ               ａｄｏｐｔｅｄ               ｔｈｅ               ｆｒａｍｅｗｏｒｋ               ａｓ               ｔｈｅｙ               ｗｉｌｌ               ｎｏｔ               ｈａｖｅ               ｔｏ               ａｄｊｕｓｔ               ｆｏｒ               ｌｏｃａｌ               ＧＡＡＰｓ.
               Ａｎｏｔｈｅｒ               ｕｓｅ               ｏｆ               ｃｏｎｃｅｐｔｕａｌ               ｆｒａｍｅｗｏｒｋ               ｉｓ               ｔｈａｔ               ｉｔ               ａｌｌｏｗｓ               ａｕｄｉｔｏｒｓ               ｔｏ               ｍａｋｅ               ａ               ｄｅｃｉｓｉｏｎ               ａｂｏｕｔ               ｗｈｅｔｈｅｒ               ｏｒ               ｎｏｔ               ｔｈｅ               ｒｅｐｏｒｔｉｎｇ               ｅｎｔｉｔｙ               ｈａｓ               ｐｒｅｐａｒｅｄ               ａｎｄ               ｐｒｅｓｅｎｔｅｄ               ｔｈｅｉｒ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｎ               ｔｈｅｉｒ               ｓｔａｔｅｍｅｎｔｓ               ｉｎ               ａｃｃｏｒｄａｎｃｅ               ｔｏ               ｔｈｅ               ｒｅｇｕｌａｔｉｏｎｓ               ｓｅｔ               ｏｕｔ               ｂｙ               ｔｈｅ               ＩＦＲＳ.

Ｔｈｉｓ               ｗｉｌｌ               ａｌｓｏ               ｇｉｖｅ               ｔｈｅ               ｒｅｐｏｒｔｉｎｇ               ｅｎｔｉｔｙ               ａ               ｇｏｏｄ               ｒｅｐｕｔａｔｉｏｎ               ａｍｏｎｇ               ｉｎｖｅｓｔｏｒｓ.
               Ｔｈｅ               ｃｏｎｃｅｐｔｕａｌ               ｆｒａｍｅｗｏｒｋ               ｗｉｌｌ               ａｌｓｏ               ｂｅ               ｏｆ               ｕｓｅ               ｔｏ               ｉｎｖｅｓｔｏｒｓ               ａｎｄ               ｐｏｔｅｎｔｉａｌ               ｉｎｖｅｓｔｏｒｓ,               ａｓ               ｓｔａｔｅｄ               ｉｎ               Ｐａｒａｇｒａｐｈ               94,               ｗｈｅｒｅ               ｉｔ               ｒｅａｓｏｎｓ               ｔｈａｔ               ｉｎｖｅｓｔｏｒｓ               ｐｒｏｖｉｄｅ               ｃａｐｉｔａｌ               ｔｏ               ｔｈｅ               ｅｎｔｉｔｙ               ａｎｄ               ｗｉｌｌ               ｅｘｐｅｃｔ               ａ               ｄｅｃｅｎｔ               ｒｅｔｕｒｎ.

Ｈｏｗｅｖｅｒ,               ｔｈｉｓ               ｉｎｖｅｓｔｍｅｎｔ               ｃｏｍｅｓ               ｗｉｔｈ               ａ               ｒｉｓｋ               ａｎｄ               ｔｈｅ               ｉｎｖｅｓｔｏｒ               ｍｕｓｔ               ｂｅ               ａｂｌｅ               ｔｏ               ｍａｋｅ               ｓｏｕｎｄ               ｅｃｏｎｏｍｉｃ               ｄｅｃｉｓｉｏｎｓ               ｂａｓｅｄ               ｏｎ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｐｒｏｖｉｄｅｄ               ｔｏ               ｔｈｅｍ               ｂｙ               ｔｈｅ               ｅｎｔｉｔｙ               ａｓ               ｔｈｉｓ               ｍａｙ               ｂｅ               ｔｈｅ               ｏｎｌｙ               ｆｏｒｍ               ｏｆ               ｉｎｆｏｒｍａｔｉｏｎ               ａｖａｉｌａｂｌｅ               ｔｏ               ｔｈｅｍ.

Ｔｈｅ               ｃｏｎｃｅｐｔｕａｌ               ｆｒａｍｅｗｏｒｋ               ｔｈｅｒｅｆｏｒｅ,               ｅｎｓｕｒｅｓ               ｔｈａｔ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｃｏｎｔａｉｎ               ｔｈｅ               ｒｅｌｅｖａｎｔ               ｉｎｆｏｒｍａｔｉｏｎ               ａｎｄ               ｗｉｌｌ               ｇｉｖｅ               ｄｅｓｃｒｉｐｔｉｖｅ               ｇｕｉｄａｎｃｅ               ｏｎ               ｈｏｗ               ｔｏ               ｉｎｔｅｒｐｒｅｔ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｃｏｎｔａｉｎｅｄ               ｗｉｔｈｉｎ               ｔｈｅ               ｓｔａｔｅｍｅｎｔｓ               ｉｎ               ｏｒｄｅｒ               ｆｏｒ               ｔｈｅｍ               ｔｏ               ｍａｋｅ               ｔｈｅ               ｂｅｓｔ               ｐｏｓｓｉｂｌｅ               ｄｅｃｉｓｉｏｎｓ               ｂａｓｅｄ               ｕｐｏｎ               ｉｔ.

Ｂｅｃａｕｓｅ               ｔｈｅ               ｃｏｎｃｅｐｔｕａｌ               ｆｒａｍｅｗｏｒｋ               ａｉｍｓ               ｔｏ               ｅｌｉｍｉｎａｔｅ               ｏｒ               ａｎｉｍａｌｉｓｅ               ｔｈｅ               ｉｎｔｅｒｎａｔｉｏｎａｌ               ｄｉｆｆｅｒｅｎｃｅｓ,               ｉｎｖｅｓｔｏｒｓ               ｃｈｏｏｓｉｎｇ               ｔｏ               ｉｎｖｅｓｔ               ｉｎ               ａ               ｆｏｒｅｉｇｎ               ｃｏｍｐａｎｙ               ｗｉｌｌ               ｎｏｔ               ｈａｖｅ               ｔｏ               ｗａｓｔｅ               ｖａｌｕａｂｌｅ               ｔｉｍｅ               ａｎｄ               ｍｏｎｅｙ               ｉｎ               ｇｅｔｔｉｎｇ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｔｒａｎｓｌａｔｅｄ               ａｎｄ               ｐｒｏｃｅｓｓｅｄ               ｉｎ               ｏｒｄｅｒ               ｆｏｒ               ｔｈｅｍ               ｔｏ               ｂｅ               ａｂｌｅ               ｔｏ               ｂａｓｅ               ａｎ               ｅｃｏｎｏｍｉｃ               ｄｅｃｉｓｉｏｎ               ｕｐｏｎ.
               Ｔｈｅ               ＩＡＳＢ'ｓ               ｆｒａｍｅｗｏｒｋ'ｓ               ｓｔａｔｅｄ               ｏｂｊｅｃｔｉｖｅｓ               ａｒｅ               ｔｏ               ｃｒｅａｔｅ               ａ               ｓｅｔ               ｏｆ               ｈｉｇｈ               ｑｕａｌｉｔｙ,               ｕｎｄｅｒｓｔａｎｄａｂｌｅ               ａｎｄ               ｅｎｆｏｒｃｅａｂｌｅ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄｓ               ｔｈａｔ               ｃａｎ               ｂｅ               ａｐｐｌｉｅｄ               ｇｌｏｂａｌｌｙ               ｔｏ               ａｉｄ               ａ               ｖａｓｔ               ｒａｎｇｅ               ｏｆ               ｕｓｅｒｓ.

Ｔｈｅｙ               ｈａｖｅ               ｂｅｅｎ               ｓｕｃｃｅｓｓｆｕｌ               ｔｏｗａｒｄｓ               ｏｂｔａｉｎｉｎｇ               ｔｈｉｓ               ｇｏａｌ               ａｓ               ｔｈｅｙ               ｈａｖｅ               ｃｒｅａｔｅｄ               ａ               ｎｅａｒ               ｓｅｔ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄｓ               ｉｎ               ｗｈｉｃｈ               ｉｆ               ａｐｐｌｉｅｄ               ｇｌｏｂａｌｌｙ               ｗｏｕｌｄ               ｒｅｓｕｌｔ               ｉｎ               ｔｈｅ               ｒｅｐｏｒｔｉｎｇ               ｅｎｔｉｔｉｅｓ               ｂｅｉｎｇ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｐｒｏｄｕｃｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｗｈｉｃｈ               ｃａｎ               ｂｅ               ｃｏｍｐａｒａｂｌｅ               ａｎｄ               ｏｆ               ａ               ｈｉｇｈ               ｑｕａｌｉｔｙ               (Ｄｅｌｏｉｔｔｅ)5.
               Ｔｈｅｙ               ｈａｖｅ               ａｌｓｏ               ｂｅｅｎ               ｓｕｃｃｅｓｓｆｕｌ               ｉｎ               ｔｈｅｉｒ               ｏｔｈｅｒ               ｏｂｊｅｃｔｉｖｅ               ｏｆ               ｐｒｏｍｏｔｉｎｇ               ｔｈｅ               ｕｓｅ               ａｎｄ               ｓｔｒｉｎｇｅｎｔ               ａｐｐｌｉｃａｔｉｏｎ               ｏｆ               ｔｈｅ               ｓｔａｎｄａｒｄｓ               ｔｈｅｙ               ｄｅｖｅｌｏｐ               ａｓ               ｔｈｅｙ               ｈａｖｅ               ｈａｄ               100               ｃｏｕｎｔｒｉｅｓ               ａｄｏｐｔ               ｔｈｅ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｏｆ               ＩＦＲＳ.

Ａ               ｌａｒｇｅ               ｃｏｎｔｒｉｂｕｔｉｏｎ               ｏｆ               ｔｈｅ               ｓｕｃｃｅｓｓ               ｉｓ               ｅｖｉｄｅｎｔｌｙ               ｄｕｅ               ｔｏ               ｔｈｅ               ｍｅｍｂｅｒ               ｃｏｕｎｔｒｉｅｓ               ｏｆ               ｔｈｅ               ＥＵ               ｉｎ               2005               ｈａｖｉｎｇ               ａｄｏｐｔｅｄ               ＩＦＲＳ               ｗｈｅｒｅ               ｔｈｅｙ               ａｒｅ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｃｏｍｐｉｌｅ               ｃｏｎｓｏｌｉｄａｔｅｄ               ｓｔａｔｅｍｅｎｔｓ               ｉｎ               ａｃｃｏｒｄａｎｃｅ               ｔｏ               ｔｈｅ               ＩＦＲＳ               (ＥＵ-Ｃ               ,               2007               )6               .

Ａｌｔｈｏｕｇｈ               ｔｈｅ               ａｄｏｐｔｉｏｎｓ               ｂｙ               ｃｏｕｎｔｒｉｅｓ               ｍａｙ               ｎｏｔ               ｂｅ               ｅｎｆｏｒｃｉｎｇ               ｔｈｅ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｏｆ               ＩＦＲＳ               ｏｎｔｏ               ｃｏｍｐａｎｉｅｓ               ａｓ               ａ               ｌｅｇａｌ               ｒｅｑｕｉｒｅｍｅｎｔ,               ｍａｎｙ               ｈａｖｅ               ｐｌａｎｎｅｄ               ｏｕｔ               ａ               ｄｅｔａｉｌｅｄ               ｃｏｎｖｅｒｇｅｎｃｅ               ｗｉｔｈ               ｌｏｃａｌ               ａｃｃｏｕｎｔｉｎｇ               ｐｒａｃｔｉｃｅｓ               ａｎｄ               ＩＦＲＳ.

Ｓｕｃｈ               ｃｏｕｎｔｒｉｅｓ               ｉｎｃｌｕｄｅ               Ｃｈｉｎａ,               Ｃａｎａｄａ               ａｎｄ               Ｉｎｄｉａ,               ｔｏ               ｎａｍｅ               ｂｕｔ               ａ               ｆｅｗ               ｌａｒｇｅ               ｅｃｏｎｏｍｉｅｓ.
               Ｉｎ               ｔｅｒｍｓ               ｏｆ               ｎａｒｒｏｗｉｎｇ               ｔｈｅ               ｄｉｆｆｅｒｅｎｃｅｓ               ｂｅｔｗｅｅｎ               ＩＦＲＳ               ａｎｄ               ＧＡＡＰｓ               ｏｆ               ｏｔｈｅｒ               ｃｏｕｎｔｒｉｅｓ,               ｔｈｅｙ               ｈａｖｅ               ｂｅｅｎ               ｒｅａｓｏｎａｂｌｙ               ｓｕｃｃｅｓｓｆｕｌ               ａｓ               ｐｒｅｖｉｏｕｓｌｙ               ｍｅｎｔｉｏｎｅｄ,               ａｓ               ａ               ｎｕｍｂｅｒ               ｏｆ               ｔｈｅ               ｗｏｒｌｄ'ｓ               ｌａｒｇｅｒ               ｅｃｏｎｏｍｉｅｓ               ｈａｖｅ               ｐｕｔ               ｉｎ               ｐｌａｃｅ               ｐｌａｎｓ               ｆｏｒ               ａ               ｃｏｎｖｅｒｇｅｎｃｅ               ｂｅｔｗｅｅｎ               ｌｏｃａｌ               ａｃｃｏｕｎｔｉｎｇ               ｐｒａｃｔｉｃｅｓ               ａｎｄ               ＩＦＲＳ               (Ｒａｙ               Ｂａｌｌ)7.

Ｔｈｉｓ               ｓｕｃｃｅｓｓ               ｉｓ               ａｌｓｏ               ｃｏｕｐｌｅｄ               ｗｉｔｈ               ｔｈｅ               ＩＡＳＢ'ｓ               ｍｏｓｔ               ｓｉｇｎｉｆｉｃａｎｔ               ａｃｃｏｍｐｌｉｓｈｍｅｎｔ               ｔｏ               ｄａｔｅ,               ｂｅｉｎｇ               ｔｈｅ               ｐｌａｎｎｅｄ               ｃｏｎｖｅｒｇｅｎｃｅ               ｏｆ               ｔｈｅ               ｗｏｒｌｄｓ               ｌａｒｇｅｓｔ               ａｎｄ               ｍｏｓｔ               ｐｏｗｅｒｆｕｌ               ｅｃｏｎｏｍｙ,               ｔｈｅ               ＵＳＡ,               ｗｈｅｒｅ               ｔｈｅ               Ｓｅｃｕｒｉｔｉｅｓ               Ｅｘｃｈａｎｇｅ               ｃｏｍｍｉｓｓｉｏｎ               ｈａｓ               ｃｏｍｅ               ｔｏ               ｔｈｅ               ｄｅｃｉｓｉｏｎ               ｔｏ               ａｌｌｏｗ               ＩＦＲＳ               ｔｏ               ｂｅ               ｕｓｅｄ               ｂｙ               ｆｏｒｅｉｇｎ               ｃｏｍｐａｎｉｅｓ               ｒｅｇｉｓｔｅｒｅｄ               ｏｎ               ｔｈｅ               Ａｍｅｒｉｃａｎ               ｃａｐｉｔａｌ               ｍａｒｋｅｔｓ               ｗｉｔｈ               ｔｈｅ               ｐｏｓｓｉｂｉｌｉｔｙ               ｏｆ               ａｌｌｏｗｉｎｇ               Ａｍｅｒｉｃａｎ               ｃｏｍｐａｎｉｅｓ               ａｄｏｐｔ               ｔｈｅ               ＩＦＲＳ               ｉｎ               ｐｌａｃｅ               ｏｆ               ｔｈｅｉｒ               ｃｏｎｖｅｎｔｉｏｎａｌ               ＵＳ               ＧＡＡＰ.
               Ｉｎ               ｃｏｎｃｌｕｓｉｏｎ,               ｔｈｅｒｅ               ｉｓ               ｅｘｔｅｎｓｉｖｅ               ｕｓｅ               ｏｆ               ｔｈｅ               ｃｏｎｃｅｐｔｕａｌ               ｆｒａｍｅｗｏｒｋ               ａｍｏｎｇｓｔ               ｕｓｅｒｓ               ｏｆ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ａｎｄ               ｔｈｉｓ               ｗｉｌｌ               ｂｒｉｎｇ               ｍａｎｙ               ａｄｖａｎｔａｇｅｓ               ｓｕｃｈ               ａｓ               ｃｏｍｐａｒａｂｉｌｉｔｙ               ａｎｄ               ａｃｃｕｒａｃｙ               ｆｏｒ               ｔｈｅ               ｕｓｅｒｓ.

Ｉｆ               ｔｈｅ               ＩＡＳＢ'ｓ               ｆｒａｍｅ               ｗｏｒｋ               ａｎｄ               ＩＦＲＳ               ｉｓ               ｇｌｏｂａｌｌｙ               ａｃｃｅｐｔｅｄ               ｔｈｅｎ               ａｌｌ               ｃｏｍｐａｎｉｅｓ               ｗｏｕｌｄ               ｂｅ               ｉｎ               ａ               ｓｅｎｓｅ,               ｓｐｅａｋｉｎｇ               ｔｈｅ               ｓａｍｅ               ｆｉｎａｎｃｉａｌ               ｌａｎｇｕａｇｅ,               ｒｅｍｏｖｉｎｇ               ｔｒａｄｅ               ａｎｄ               ｉｎｖｅｓｔｍｅｎｔ               ｂａｒｒｉｅｒｓ               ａｓ               ｃｏｍｐａｎｉｅｓ               ｆｏｌｌｏｗｉｎｇ               ｔｈｅ               ｓａｍｅ               ｌａｙｏｕｔｓ               ａｎｄ               ｐｒｅｐａｒａｔｉｏｎ,               ｍａｋｉｎｇ               ｔｈｅｍ               ｅａｓｉｅｒ               ｔｏ               ｕｎｄｅｒｓｔａｎｄ               ａｎｄ               ｅａｓｉｎｇ               ｔｈｅ               ｉｎｖｅｓｔｏｒ'ｓ               ｍｉｎｄ.

Ｉｔ               ｉｓ               ａｌｓｏ               ａｐｐａｒｅｎｔ               ｔｈａｔ               ｔｈｅ               ＩＡＳＢ               ｉｓ               ｓｕｃｃｅｓｓｆｕｌ               ｉｎ               ａｃｈｉｅｖｉｎｇ               ｔｈｅｉｒ               ｏｂｊｅｃｔｉｖｅｓ,               ｗｉｔｈ               ｏｖｅｒ               100               ｃｏｕｎｔｒｉｅｓ               ａｄｏｐｔｅｄ               ＩＦＲＳ               ｉｎ               ｓｏｍｅ               ｆｏｒｍ               ａｎｄ               ｗｉｔｈ               ｉｔｓ               ｒｅｓｕｌｔ               ｉｎ               ｂｒｉｎｇｉｎｇ               ａｂｏｕｔ               ｃｏｎｖｅｒｇｅｎｃｅ.
               

               1               Ｃｏｌｌｉｎｓ,               Ｂ               (2011).

Ｆｉｎａｎｃｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               Ａｎｄ               Ｒｅｐｏｒｔｉｎｇ               .

Ｂｅｒｋｓｈｉｒｅ:               ＭｃＧｒａｗ-Ｈｉｌｌ.

44-45.
               2               Ｗｅｅｔｍａｎ,               Ｐ               (2011).

Ｆｉｎａｎｃｉａｌ               Ａｎｄ               Ｍａｎａｇｅｍｅｎｔ               Ａｃｃｏｕｎｔｉｎｇ               .

5ｔｈ               ｅｄ.

Ｅｓｓｅｘ:               Ｐｒｅｎｔｉｃｅ               Ｈａｌｌ.

ｐ8-9.
               3               ＡＡＯＩＦＩ.

().

Ｃｏｎｃｅｐｔｕａｌ               Ｆｒａｍｅｗｏｒｋ               ｆｏｒ               Ｆｉｎａｎｃｉａｌ               Ｒｅｐｏｒｔｉｎｇ               ｂｙ               Ｉｓｌａｍｉｃ               Ｆｉｎａｎｃｉａｌ               Ｉｎｓｔｉｔｕｔｉｏｎｓ.

Ａｖａｉｌａｂｌｅ:               ｈｔｔｐ://ｗｗｗ.ａａｏｉｆｉ.ｃｏｍ/ａａｏｉｆｉ%20-%20ｃｏｎｃｅｐｔｕａｌ%20ｆｒａｍｅｗｏｒｋ%20ｆｏｒ%20ｆｉｎａｎｃｉａｌ%20ｒｅｐｏｒｔｉｎｇ%20(ｄｒａｆｔ%20ｆｏｒ%20ｐｕｂｌｉｃ%20ｈｅａｒｉｎｇ).ｐｄｆ.

Ｌａｓｔ               ａｃｃｅｓｓｅｄ               20ｔｈ               Ｏｃｔ               .
               4ＩＡＳＢ               Ｆｒａｍｅｗｏｒｋ               Ｐａｒａｇｒａｐｈ               (9)
               5               Ｄｅｌｏｉｔｔｅ               ａｎｄ               Ｔｏｕｃｈｅ               ＬＬＰ.

(2006).

ＩＦＲＳ               Ｉｎ               Ｙｏｕｒ               Ｐｏｃｋｅｔ.

Ａｖａｉｌａｂｌｅ:               ｗｗｗ.ｉａｓｐｌｕｓ.ｃｏｍ/ｄｔｔｐｕｂｓ/ｐｕｂｓ.ｈｔｍ.

Ｌａｓｔ               ａｃｃｅｓｓｅｄ               21ｓｔ               Ｏｃｔ.
               6               Ｅｕｒｏｐｅａｎ               Ｃｏｍｍｉｓｓｉｏｎ               .

(2007).

Ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               Ｏｆ               ＩＦＲＳ               Ｉｎ               Ｔｈｅ               ＥＵ.

Ａｖａｉｌａｂｌｅ:               ｈｔｔｐ://ｅｃ.ｅｕｒｏｐａ.ｅｕ/ｉｎｔｅｒｎａｌ_ｍａｒｋｅｔ/ａｃｃｏｕｎｔｉｎｇ/ｄｏｃｓ/ｓｔｕｄｉｅｓ/2007-ｅｕ_ｉｍｐｌｅｍｅｎｔａｔｉｏｎ_ｏｆ_ｉｆｒｓ.ｐｄｆ.

Ｌａｓｔ               ａｃｃｅｓｓｅｄ               19ｔｈ               Ｏｃｔ.
               7               Ｂａｌｌ,               Ｒ.

(2006).

ｎｔｅｒｎａｔｉｏｎａｌ               Ｆｉｎａｎｃｉａｌ               Ｒｅｐｏｒｔｉｎｇ               Ｓｔａｎｄａｒｄｓ               (ＩＦＲＳ):               ｐｒｏｓ               ａｎｄ               ｃｏｎｓ               ｆｏｒ               ｉｎｖｅｓｔｏｒｓ.

Ａｖａｉｌａｂｌｅ:               ｈｔｔｐ://ｃｃｈｗｅｂ.ｃｃｈ.ｃｏ.ｕｋ/ａｂｒ/ｐｄｆ/005-028.ｐｄｆ.

Ｌａｓｔ               ａｃｃｅｓｓｅｄ               19               Ｏｃｔ.






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