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Business
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| Number of pages / Number of words: |
3 / 683 |
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The IASB has 14 members, two of them working on a part-time basis. The Board includes academics, current and past practioners, each sharing different views on each subject discussed. The current accounting guide exists in the IASB's Framework, the 34 International Financial Reporting Standards and the Interpretations...
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The current accounting guide exists in the IASB's Framework, the 34 International Financial Reporting Standards and the Interpretations. IFRS are not mandatory and the IASB cannot force compliance. They are merely a global set of rules to use. However, many foreign regulatory bodies require publicly traded companies to prepare their financial statements using IFRS, as opposed to US GAAP, as required in United States...
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