BPP 10.22监管体系是什么?
BPP 10.22 regulatory sustem
为什么IFAC不属于监管体系?
GAAP是什么? 为什么欧盟属于监管体系?
问题来源:
② The International Federation of Accountants (IFAC) 国际会计师联合会
• IFAC is a global accountancy body
• It’s membership is made up of 170 accounting bodies throughout the world, including ACCA 成员非个人,而是世界各国的会计师职业团体
• IFAC aims to ensure that accountants throughout the world operate to a consistently high standard 发展和提高世界范围的会计专业,促进国际范围内的会计协调
• IFAC issues a code of ethics 职业道德 and also issues international auditing standards 国际审计准则
③ National accounting standards bodies 国家会计准则机构
• National accounting standards bodies set accounting standards for use within particular countries
• In the UK, the Financial Reporting Council (FRC) 财务报告委员会 issues accounting standards for UK companies
• It should be noted that these do not apply to listed companies in the UK, as they must adopt IFRS
④ Stock Exchange Commission (SEC) 证券交易委员会
• Stock exchanges set requirements relating to the provision of financial and other information by companies whose securities are listed on their exchanges 上市公司
• In the US, the Stock Exchange Commission (SEC) oversees the reporting requirements of all companies listed on US stock markets 上市公司
⑤ Public oversight boards (POB) 公共监督委员会
• Public oversight boards monitor and review the activities of the accounting profession.
• In some countries they are government bodies, while in others they are private sector.
双双老师敲黑板
此处是选择题高频考点,大家需要区分这几大机构,记忆每个机构的关键词:
① IASB 国际会计准则理事会,发布IFRS
② IFAC 国际会计师联合会,发布职业道德和国际审计准则
③ National accounting standards bodies 国家会计准则机构,发布每个国家自己的会计准则
④ Stock Exchange Commission (SEC) 证券交易委员会,监督上市公司
⑤ Public oversight boards (POB) 公共监督委员会,监督和审查会计专业的活动
李老师
2023-12-18 13:14:31 547人浏览
监管体系一般是指遵循的法律法规等
IFAC是 国际会计师联合会,发布职业道德和国际审计准则,属于 global accountancy body,不属于监管体系的一部分。
Generally Accepted Accounting Principle (GAAP):
一般公认会计原则,是指适用于各个不同行业的企业的,包括从会计的基本概念、基本假设等基本原理到具体会计计量和编制财务报表的程序及方法的规定。
The European Union属于监管体系的一部分,教材对此无详细讲解,了解即可。
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