TAILIEUCHUNG - Lecture Accounting and auditing research: Tools and strategies - Chapter 5: Environment of international research

This chapter presents the following content: International accounting environment, international accounting standards board (IASB), IASB authorities, IASB due process, interpretations committee due process, IASB’s conceptual framework,. | Chapter 5 Environment of International Research IASB Role is to issue high-quality, enforceable, global financial reporting standards Several entities/procedures involved in standard setting: The Monitoring Board International Financial Reporting Standards Foundation (IFRS Foundation) IFRS Foundation Constitution (The Constitution) IFRS Advisory Council (The Advisory Council) The Board itself (IASB) The Interpretations Committee (IFRIC) IFRS for SMEs 2 Other Regional and National Standard-Setting Bodies and Influential Organizations DPOC - Due Process Oversight Committee Oversees the IASB and IFRIC due process procedures EFRAG – European Financial Reporting Advisory Group “Provides advice to European commission on all IFRS to the EU” 20 finance ministers and central bank governors representing 19 countries plus the EU IFAC – International Federation of Accountants Global organization of international accountants IOSCO – International Organization of Securities Commissions Develops, implements ,and promotes adherence to internationally recognized standards IASB Authorities Most IFRS contain the following: An introduction Table of contents Objective Scope Definitions Actual standard List of voting IASB members Basis for qualifying or dissenting votes Appendices IASB Due Process Six stages Input from working groups Plan the research project Develop and publish a discussion paper (optional) Develop and publish an exposure draft (ED) Draft an IFRS or publish a second ED Hold meetings with constituents with respect to implementation guidance IFRIC Due Process IFRICs clarify IFRS or prevent diverging viewpoints Seven stage due process Study to identify the issue Agenda is set IFRIC meetings and voting occurs Draft interpretation is developed IASB is consulted Comment period allowed Interpretation is approved by IFRIC and IASB Conceptual Framework Establishes objectives and concepts for development of accounting standards Board uses framework for developing future .

• Kế toán - Kiểm toán
• Auditing research
• Accounting research
• International research
• Environment of international research
• International accounting environment
• International accounting standards board
• Assurance services
• Consulting services
• Attestation services
• Financial accounting research tools
• Accounting research online
• Database research strategies
• The research process
• Tax research for compliance
• Tax planning
• Tax research challenges
• Tax research databases
• Environment of accounting research
• Aaccounting environment
• Research databases
• Research tools
• Search techniques
• Research process
• Refining the research process
• Conducting research
• Collect the evidence
• Summary of PhD thesis
• Thesis summary of Doctor of Accounting
• Auditing of financial statements
• Financial statements
• Auditing time of financial statements
• Effective communication
• Accounting firm
• Economic consequences
• Forensic accounting research
• Types of fraud
• The fraud triangle
• Business investigations
• Finance accounting and Auditing
• Behavior of auditors
• Industry expertise
• Qualifications of auditors
• Process of auditing
• Audit activity
• Critical thinking
• Effective writing skills
• The professional accountant
• Critical thinking skills
• Internal audit
• Internal auditor
• External auditor
• Quality of internal auditing activities
• Obligation of Law
• Audit opinions
• Influencing factors
• Research overview
• Independent audit opinion
• INTERNAL AUDITING ROLES
• EFFECTIVENESS
• thesis
• internship reports
• project course
• graduate thesis
• ETHICAL ISSUES
• INTERNAL AUDITING
• Financial leverage
• Real estate business
• Return On Capital Employed (ROCE)
• Return On Assets (ROA)
• Return On Equity (ROE)
• Operation cost
• Human resource
• Industry revolution 4 0
• Types of e invoice
• Electronic data Interchange
• Involuntary delisting
• Voluntary delisting
• Vietnam stock market
• Vietnam government
• Famous auditing firms
• THE EVOLVING ROLE
• THE INTERNAL AUDITOR
• CONFORMANCE
• BANK INTERNAL
• Analytical procedures
• Audit firms
• Fraudulent financial reporting
• Fraud risk assessment procedures
• Fraud risk assessment
• FDI Companies
• Fixed assets
• Transfer pricing
• Economic Cooperation and Development (OECD)
• Transfer pricing phenomenon