The IFRS Foundation and IASB

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<ul><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 1/171</p><p>Universitatea Vasile Alecsandri Bacu</p><p>Specializare: Contabilitate i Informatic de Gestiune</p><p>Grupa: 632</p><p>Student: Croitoru Larisa</p><p>THE IFRS FOUNDATION AND THE IASB</p><p>-FUNDAIA STANDARDELOR INTERNAIONALE DERAPORTARE FINANCIAR (IFRS FOUNDATION) I</p><p>CONSILIUL PENTRU STANDARDE INTERNAIONALE DECONTABILITATE (IASB)-</p></li><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 2/172</p><p>Cuprins</p><p>1.Fundaia IFRS..................................................................32.Obiectivele principale ale IFRS.......................................33.Structura Fundaiei IFRS.................................................34.Standardizare....................................................................5</p><p>4.1IASB.........................................................................54.2Comitetul pentru Interpretare...................................6</p><p>5.Sprijinirea obiectivelor IFRS...........................................66.Bibliografie......................................................................87.Anexe...............................................................................9</p></li><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 3/17</p><p>1.Fundaia IFRS</p><p>Fundaia IFRS este o organizaie non-profit, independent din sectorul privat care activeaz n</p><p>interesul public. Aceasta este entitatea juridic sub care acioneaz IASB i este condus de</p><p>ctre un consiliu format din 22 de administratori.Standardele Internaionale de Raportare Financiar (IFRS) sunt standarde bazate pe principii,</p><p>interpretri i context, adoptate de ctre Consiliul pentru Standarde Internaionale de</p><p>Contabilitate (IASB).</p><p>Multe dintre standardele componente ale IFRS-urilor sunt cunoscute sub denumirea mai veche:</p><p>Standarde Internaionale de Contabilitate (IAS-standarde emise ntre anii 1973-2001 de ctre</p><p>Consiliul Director al Comitetului pentru Standarde Internaionale de Contabilitate IASC-).</p><p>Trecerea de la denumirea fundaiei IASC la IFRS a fost aprobat n Ianuarie 2010.</p><p>2.Obiectivele principale ale Fundaiei IFRS sunt:</p><p>S elaboreze un singur set de nalt calitate, inteligibil, executabil i acceptat la</p><p>nivelul global al Standardelor Internaionale de Raportare Financiar(IFRS-uri) prin</p><p>intermediul oragnului su de stabilire a standardelor(IASB).</p><p>Aceste standarde trebuie s solicite informaii de nalt calitate, transparente i comparabile n</p><p>situaiile financiare i alte situaii de raportare financiar pentru a fi utilr investitorilor, altor</p><p>participani strini de pe pieele de capital i altor utilizatori a informaiilor financiare pentru</p><p>a lua decizii economice.</p><p>S promoveze utilizarea i aplicarea riguroas a acestor standarde.</p></li><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 4/174</p><p>De a ine seama de nevoile de raportare financiar ale economiilor emergente i a</p><p>ntreprinderilor mici i mijlocii.</p><p>De a aduce soluii de calitative cu privire la convergena standardelor de</p><p>contabilitate naionale i a IFRS-urilor.</p><p>S promoveze i s faciliteze adoptarea Standardelor Internaionale de Raportare</p><p>Financiar (IFRS), fiind standardele i interpretrile emise de IASB, prin</p><p>convergena Standardelor de contabilitate naionale i IFRS.</p><p>Conducerea i supravegherea activitilor desfurate de ctre Fundaia IFRS i Corpul de</p><p>stabilire a standardelor revine administratorilor si, care sunt, de asemenea, responsabili pentru</p><p>garantarea independenei IASB-ului i asigurarea finanrii organizaiei</p><p>3. Structura Fundaiei IFRS:</p><p>Consiliul de Monitorizare a</p><p>autoritilor publice pe piaa de capital</p><p>Numete,</p><p>supravegheaz</p><p>comunic</p><p>Administratorii Fundaiei IFRS</p><p>(Guvernare)</p><p>NumeteInformeaz</p><p>Supravegheaz, revizuiete</p><p>eficacitatea, numete i finaneaz</p><p>informeaz</p><p>Consiliul consultativ</p><p>a IFRS-ului</p><p>Standardizare</p><p>Consiliul pentru Standarde Internaionale de</p><p>Contabilitate (IASB)</p><p>IFRS-uri/ IFRS pentru IMM-uri</p><p>Comitetul pentru Interpretri a IFRS-ului (IFRIC)</p><p>Grupul de interpretare a IMM-urilor</p><p>Ofer consultan</p><p>strategic</p><p>Operaiuni</p><p>Educaie iniiativ, taxonomia IFRS, servicii pentru coninut</p></li><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 5/175</p><p>Consiliul de Monitorizare a autoritilor publice pe piaa de capital:</p><p>Supravegheaz administratorii fundaiei IFRS</p><p>Particip la procesul de numire a mandatarului</p><p>Aprob ntlnirile administratorilor</p><p>Administratorii Fundaiei IFRS:</p><p>Supravegheaz activitatea IASB-ului, stuctura i strategia</p><p>Are responsabilitatea de strngere de fonduri</p><p>Consiliul consultativ a IFRS-ului:</p><p>Sftuiete/recomand/informeaz IASB i Fundaia IFRS</p><p>4.Standardizare</p><p>4.1 Consiliul pentru Standarde Internaionale de Contabilitate (IASB)</p><p>IASB este organismul independent de stabilire a stabilire a standardelor Fundaiei IFRS, cufinanare privat avnd sediul n Londra, Anglia. Acest organism este organizat n subordineaunei fundaii independente numit Fundaia IFRS.</p><p>A fost nfiinat la 1 Aprilie 2001 ca succesor a Comitetului pentru Standarde Internaionale deContabilitate (IASC).</p><p>Membrii Consiliului pentru Standarde Internaionale de Contabilitate sunt n numr de 15,fiecare avnd drept de vot i sunt selectai ca un grup de experi cu diferite calificri nstandardizare, pregtirea i utilizarea conturilor i munc academic.Acetia sunt responsabilipentru elaborarea i publicarea IFRS-urilor, inclusiv IFRS-urile pentru IMM-uri, pentruaprobarea Interpretrilor IFRS-urilor aa cum fost dezvoltate de ctre Comitetul de InterpretriIFR(numit IFRIC) i pentru promovarea utilizrii i aplicrii acestor standarde.</p><p>Pentru publicarea Standardelor, a proiectelor de expunere sau a Interpretrilor nu este necesar unvot unanim ci este necesar aprobarea de ctre 9 membrii din cei 15.</p><p>n ndeplinirea atribuiilor sale de stabilire a standardelor, IASB urmeaz un proces detaliat,deschis i transparent. Consiliul se ntrunete lunar(cu excepia lunii august) pentruaproximativ o sptmn, iar aceste edine sunt deschise publicului i sunt transmise online.</p></li><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 6/176</p><p>4.2 Comitetul pentru Interpretarea IFRS-urilor</p><p>Comitetul pentru Interpretarea IFRS-urilor (denumit anterior IFRIC) este organismulinterpretativ a IASB-ului.</p><p>Aceste este format din 14 membrii cu drept de vot pe o perioad de trei ani, numii de ctreAdministratori i sunt selectai din diferite ri i profesionoi contabili. Comitetul pentruInterpretare este prezidat de ctre un preedinte fr drept de vot.</p><p>Obligaia acestui comitet este de a analiza n timp util probeleme de contabilitate vaste, apruten contextul actual de IFRS-uri i de a oferi ndrumri n legtur cu aceste probleme.</p><p>ntlnirile Comitetului pentru Interpretare sunt deschise publicului i sunt transmise online. ndezvoltarea interpretrilor, comitetul lucreaz ndeaproape cu comisiile naionale similare iurmeaz un proces transparent, profund i deschis. Pentru aprobarea conceptului sau ainterpretrii finale a standardelor este necesar acordul a 10 mebmrii din cei 14.</p><p>Responsabiliti:</p><p>S interpreteze aplicarea Standardelor Internaionale de Raportare Financiar(IFRS) is furnizeze n timp util orientri cu privire la aspectele de raportare financiar care nu</p><p>sunt abordate n IFRS-uri sau IAS-uri, n contextul cadrului IASB i i asum alte sarcini lacererea Consiliului de Administraie.</p><p>Publicarea conceptului de Interpretare pentru comentarii publice i ia n considerarecomentariile fcute ntr-un termen rezonabil nainte de a finaliza o Interpretare.</p><p>Raporteaz Consiliului de Administraie i obine aprobarea pentru Interpretrilefinale.</p><p>5. Sprijinirea obiectivelor Fundaiei IFRS</p><p>Toate celelalte activiti ntreprinse de ctre Fundaia IFRS n sprijinul ndeplinirii obiectivelor</p><p>organizaiei sunt gestionate de ctre personalul fundaiei IFRS.</p><p>Aceste activiti includ:</p><p>Crearea unei taxonomii XBRL pentru IFRS-uri i IFRS pentru IMM-uri pentru a facilitautilizarea electronic, schimbul i comparabilitatea datelor financiare ntocmite n conformitatecu IFRS. Acest lucru de face de ctre echipa de IFRS XBRL.</p></li><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 7/177</p><p>Realizarea de materiale de nalt calitate, inteligibile i actuale, inclusiv materiale de instruiregratuite pentru IFRS pentru IMM-uri, organizarea de conferine i ateliere de lucru cu privirela IFRS.</p><p>Protecia brandului IFRS i sprijinirea de convergen la nivel mondial prin abordarea</p><p>problemelor de traducere i drepturilor de autor i care contribuie la finanarea organizaieiprin furnizarea de servicii de publicare. Aceste activiti sunt grupate sub managementul deconinut.</p><p>Operaiuni, inclusiv managementul de zi cu zi i de sprijin pentru organizaie. De asemenea,sunt incluse legturi de comunicaii, mbuntirea i extinderea relaiilor externe, ipromovarea unei mai bune nelegeri a activitii organizaiei.</p></li><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 8/178</p><p>Bibliografie</p><p>1. http://www.ifrs.org/the+organisation/iascf+and+iasb.htm2. http://www.ifrs.org/The+organisation/How+we+are+structured.htm3. http://en.wikipedia.org/wiki/Ifrs#Structure_of_IFRS4. http://en.wikipedia.org/wiki/International_Accounting_Standards_Board#Fo</p><p>undation_of_the_IASB5. http://www.iasplus.com/restruct/iascf.htm6. http://www.iasplus.com/restruct/restruct.htm#new</p></li><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 9/179</p><p>Anexe</p><p>1. http://www.ifrs.org/the+organisation/iascf+and+iasb.htm</p><p>About the IFRS Foundation and the IASBThe IFRS Foundation is an independent, not-for-profit private sector organisation working in the public interest. Itsprincipal objectives are:</p><p>y to develop a single set of high quality, understandable, enforceable and globally accepted internationalfinancial reporting standards (IFRSs) through its standard-setting body, the IASB;</p><p>y to promote the use and rigorous application of those standards;y to take account of the financial reporting needs of emerging economies and small and medium-sized</p><p>entities (SMEs); and</p><p>y to bring about convergence of national accounting standards and IFRSs to high quality solutions.</p><p>The governance and oversight of the activities undertaken by the IFRS Foundation and its standard-setting body rests withits Trustees, who are also responsible for safeguarding the independence of the IASB and ensuring the financing of theorganisation. The Trustees are publicly accountable to a Monitoring Board of public authorities.</p><p>Standard-settingThe IASB (International Accounting Standards Board)</p><p>The IASB is the independent standard-setting body of the IFRS Foundation. Its members (currently 15 full-time members)are responsible for the development and publication of IFRSs, including the IFRS for SMEs and for approvingInterpretations of IFRSs as developed by the IFRS Interpretations Committee (formerly called the IFRIC). All meetingsof</p><p>the IASB are held in public and webcast. In fulfilling its standard-setting duties the IASB follows a thorough, open andtransparent due process of which the publication of consultative documents, such as discussion papers and exposure drafts,for public comment is an important component. The IASB engages closely with stakeholders around the world, includinginvestors, analysts, regulators, business leaders, accounting standard-setters and the accountancy profession.The IFRS Interpretations CommitteeThe IFRS Interpretations Committee (formerly called the IFRIC) is the interpretative body of the IASB. The InterpretationsCommittee comprises 14 voting members appointed by the Trustees and drawn from a variety of countries and professionalbackgrounds. The mandate of the Interpretations Committee is to review on a timely basis widespread accounting issuesthat have arisen within the context of current IFRSs and to provide authoritative guidance (IFRICs) on those issues.Interpretation Committee meetings are open to the public and webcast. In developing interpretations, the Interpretations</p><p>Committee works closely with similar national committees and follows a transparent, thorough and open due process.</p><p>Supporting the objectives of the IFRS FoundationAll other activities undertaken by the IFRS Foundation in support of the objectives of the organisation are managedby the IFRS Foundations staff.</p><p>Those activities include:</p><p>y the creation of an XBRL taxonomy for IFRSs and the IFRS for SMEs to facilitate the electronic use, exchange andcomparability of financial data prepared in accordance with IFRSs. This is done by the IFRS XBRL team.</p><p>y the production of high quality, understandable and up to date material including freely downloadable training</p><p>material for the IFRS for SMEs, and the organisation of conferences and workshops about IFRSs. Theseactivities are grouped within the IFRS Foundation Education Initiative.</p><p>y the protection of the IFRS brand and the support of global convergence through addressing translation andcopyright issues and contributing to the financing of the organisation through the provision of publication services.These activities are grouped under Content Management.</p><p>y operations, including the day-to-day management of and support for the organisation. Also included arecommunications, improving and expanding external relationships, and promoting a better understanding of the work</p><p>of the organisation.</p></li><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 10/1710</p><p>2. http://www.ifrs.org/The+organisation/How+we+are+structured.htmHow we are structuredSee the chart below for more information about the organisation and how it is structured:</p><p>3. http://en.wikipedia.org/wiki/Ifrs#Structure_of_IFRS</p><p>Structure of IFRS</p><p>IFRS are considered a "principles based" set of standards in that they establish broad rules as</p><p>well as dictating specific treatments.</p><p>International Financial Reporting Standards comprise:</p><p>y International Financial Reporting Standards (IFRS)standards issued after 2001y International Accounting Standards (IAS)standards issued before 2001y Interpretations originated from the International Financial Reporting Interpretations</p><p>Committee (IFRIC)issued after 2001</p></li><li><p>8/6/2019 The IFRS Foundation and IASB</p><p> 11/1711</p><p>y Standing Interpretations Committee (SIC)issued before 2001y Framework for the Preparation and Presentation of Financial Statements (1989)</p><p>IAS 8 Par. 11</p><p>"In making the judgement described in paragraph 10, management shall refer to, and considerthe applicability of, the following sources in descending order:</p><p>(a) the requirements and guidance in Standards and Interpretations dealing with similar and</p><p>related issues; and</p><p>(b) the definitions, recognition criteria and measurement concepts for assets, liabilities, incomeand expenses in the Framework."</p><p>4. http://en.wikipedia.org/wiki/International_Accounting_Standards_Board#Foundation_of_the_IASB</p><p>International Accounting Standards Board</p><p>From Wikipedia, the free encyclopedia</p><p>Jump to: navigation, search</p><p>The International Accounting Standards Board (IASB) is an independent, privately-fundedaccounting standard-setter based in London, England.</p><p>The IASB was founded on April 1, 2001 as the successor to the International AccountingStandards Committee (IASC). It is responsible for developing International Financial ReportingStandards (the new name forInternational Accounting Standards issued after 2001), andpromoting the use and application of these standards.</p><p>Foundation of the IASB</p><p>On January 25, 2001, the International Accounting Standards Foundation (IASF) wasincorporated as a tax-exempt organization in the US sta...</p></li></ul>

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