国际财务报告准则2017( IFRS2017)英文版

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Preface to IFRSs
Preface to International Financial Reporting Standards1
This Preface is issued to set out the objectives and due process of the International Accounting Standards Board and to explain the scope, authority and timing of application of International Financial Reporting Standards. The Preface was approved by the IASB in April 2002 and superseded the Preface published in January 1975 (amended November 1982). In 2007 the Preface was amended in January and October to reflect changes in the IASC Foundation’s2 Constitution and in September as a consequence of the changes made by IAS 1 Presentation of Financial Statements (as revised in 2007). In January 2008 paragraph 9 was amended to update the reference to the body now known as the IPSASB. In 2010 the Preface was amended to reflect the Constitution as revised in January 2009 and January 2010 and the publication of the Conceptual Framework in September 2010.
In 2010 the IASC Foundation wadation. The governance
of the IFRS Foundation rests with twenty-two Trustees. The Trustees’
responsibilities include appointing the members of the IASB and associated
councils and committees, as well as securing financing for the organisation. The
IASB comprises fifteen full-time members (the IFRS Foundation’s Constitution
provides for membership to rise to sixteen by 1 July 2012). Approval of
International Financial Reporting Standards (IFRSs) and related documents, such
as the Conceptual Framework for Financial Reporting, exposure drafts, and other
discussion documents, is the responsibility of the IASB.
2
The IFRS Interpretations Committee3 comprises fourteen voting members and a
Interpretations Committee) replaced the former Standing Interpretations
Committee (SIC) in 2002.
3
The IFRS Advisory Council4 is appointed by the Trustees. It provides a formal
vehicle for participation by organisations and individuals with an interest in
international financial reporting. The participants have diverse geographical
and functional backgrounds. The Council’s objective is to give advice to the IASB
of the Conceptual Framework, to provide timely guidance on financial reporting
issues. The Committee (then called the International Financial Reporting
non-voting Chairman, all appointed by the Trustees. The role of the Committee
is to prepare interpretations of IFRSs for approval by the IASB and, in the context
1
The International Accounting Standards Board (IASB) was established in 2001 as
part of the International Accounting Standards Committee (IASC) Foundation.
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