tailieunhanh - INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 2

Phát triển các nhãn thư - trong nhà, 30 giờ @ $ 20 một giờ $ 600 hiện vật. • Bao bì, nhồi và ứng dụng của các nhãn và tem - trong nhà, 10 giờ ở 4 người - $ 20 một giờ $ 800 trả tiền tạm thời dịch vụ. | 24 Overview Standard Setting Nationally and Globally countries on the route to convergence and the possible solutions to some of the barriers. AUSTRALIA AND NEW ZEALAND These two countries are dealt with under one heading because of the strong interconnection in the structure and processes of their standard setting. The Accounting Standard Board in New Zealand has the responsibility to maintain contact with the Australian Accounting Standards Board AASB with the objective of harmonizing standards between the two countries. The Australian Accounting Research Foundation AARF was established originally by the Australian Society of Certified Practicing Accountants AS-CPA and The Institute of Chartered Accountants in Australia ICAA . The Foundation undertakes a range of technical and research activities on behalf of the accounting profession as a whole. A major responsibility of the Foundation is the development of Statements of Accounting Concepts and Accounting Standards. The Public Sector Accounting Standards Board PSASB is one of the boards of the Foundation. The Australian Securities Commission Act 1989 established the Australian Accounting Standards Board AASB . The Board has responsibility for the development of accounting standards for application by companies and by other entities in the private sector and for the development of Statements of Accounting Concepts. Previously the AASB worked jointly with the accounting profession and used the services of the staff of the AARF. In 1999 the Corporate Law Economic Reform Program Act established new arrangements for standard setting which came into effect on January 1 2000. There is a Financial Reporting Council FRC with oversight responsibility for the AASB which is responsible for standard setting in the private and public sectors and has its own research and administrative staff. The Council is responsible for broad oversight of the accounting standard setting process for both private and public sectors. It .

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