TAILIEUCHUNG - Guide to International Financial Reporting Standards

While a significant number of nations have adopted or accepted IFRS, in order to achieve the true benefits of a uniform set of accounting standards, it is important that IFRS is adopted by nations in a manner consistent with those issued by the IASB. In addition, it is equally important that they are applied and enforced in a consistent manner. Therefore, there must also be a mechanism to ensure that auditing standards and the practices of auditors facilitate consistent application of IFRS. Similarly, over time there must be improved coordination of global regulatory review. Absent those. | Guide to International Financial Reporting Standards September 2009 CENTER FOR AUDIT QUALITY 11111 Serving Investors Public Company Auditors the Markets 11 Affiliated with the American Institute of CPAs Overview In an increasingly interconnected global economy many market participants are considering the question of whether it is possible or desirable to move toward a more uniform global language for financial reporting. The proponents of this idea argue that a uniform set of global accounting standards supported by strong governance independent standard-setting and a sound regulatory framework could benefit investors and businesses alike others suggest that trying to establish a uniform set of global standards would run the risk of overlooking the unique economic political cultural legal and regulatory realities that exist in different nations and regions. Over the past decade this global discussion has intensified. In 2001 the International Accounting Standards Board IASB adopted the first iteration of International Financial Reporting Standards IFRS to serve as a possible pathway for establishing uniform global accounting standards. Since then IFRS has been adopted or become accepted in over 100 countries. Over this same period the Financial Accounting Standards Board FASB and the IASB have begun an effort to converge IFRS and the Generally Accepted Accounting Principles in the United States US GAAP essentially working to make the two sets of accounting standards increasingly similar to each other. More recently some market participants have raised the possibility of transitioning entirely from US GAAP to IFRS for public company financial reporting in the United States. In the coming years critical decisions will need to be made regarding the use of global accounting standards in the United States. Market participants will be called upon to determine whether achieving a uniform set of high-quality global accounting standards is feasible what sort of investments

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