国际会计准则委员会（International Accounting Standards Committee）成立于（）。A、20世纪70年代B、20世纪80年代C、20世纪90年代D、21世纪初
国际会计准则委员会（International Accounting Standards Committee）成立于（）。
- A、20世纪70年代
- B、20世纪80年代
- C、20世纪90年代
- D、21世纪初
相关考题：
2000年国际会计准则委员会重组后受托人会作为管理和监督机构,负责任命( )的成员。 A.国际会计准则委员会、常设解释委员会B.国际会计准则委员会、提名委员会C.国际会计准则委员会、提名委员会、常设解释委员会D.国际会计准则委员会、常设解释委员会、准则咨询委员会
3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred taxprovision for their company. They are quite surprised at the impact on the provision caused by changes in accountingstandards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-basedPayment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 andthe directors are unsure how the deferred tax provision will be calculated in its financial statements ended on thatdate including the opening provision at 1 November 2003.Required:(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferredtaxation under IAS12 ‘Income Taxes’. (5 marks)
5 The International Accounting Standards Board (IASB) is currently in a joint project with the Accounting StandardsBoard (ASB) in the UK and the Financial Accounting Standards Board (FASB) in the USA in the area of reportingfinancial performance/comprehensive income. The main focus of the project is the development of a single statementof comprehensive income to replace the income statement and statement of changes in equity. The objective is toanalyse all income and expenses and categorise them in a way that increases users’ understanding of the results ofan entity and assists in forming expectations of future income and expenditure. There seems to be some consensusthat the performance statement should be divided into three components being the results of operating activities,financing and treasury activities, and other gains and losses.Required:(a) Describe the reasons why the three accounting standards boards have decided to cooperate and produce asingle statement of financial performance. (8 marks)
(b) Prepare the balance sheet of York at 31 October 2006, using International Financial Reporting Standards,discussing the nature of the accounting treatments selected, the adjustments made and the values placedon the items in the balance sheet. (20 marks)
5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies andin many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used asnational Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has beenargued that the same IFRSs should be used by all entities or alternatively a different body of standards should applyto small and medium entities (SMEs).Required:(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)
4 The International Accounting Standards Board (IASB) has begun a joint project to revisit its conceptual framework forfinancial accounting and reporting. The goals of the project are to build on the existing frameworks and converge theminto a common framework.Required:(a) Discuss why there is a need to develop an agreed international conceptual framework and the extent to whichan agreed international conceptual framework can be used to resolve practical accounting issues.(13 marks)
4 The transition to International Financial Reporting Standards (IFRSs) involves major change for companies as IFRSsintroduce significant changes in accounting practices that were often not required by national generally acceptedaccounting practice. It is important that the interpretation and application of IFRSs is consistent from country tocountry. IFRSs are partly based on rules, and partly on principles and management’s judgement. Judgement is morelikely to be better used when it is based on experience of IFRSs within a sound financial reporting infrastructure. It ishoped that national differences in accounting will be eliminated and financial statements will be consistent andcomparable worldwide.Required:(a) Discuss how the changes in accounting practices on transition to IFRSs and choice in the application ofindividual IFRSs could lead to inconsistency between the financial statements of companies. (17 marks)
4 Whilst acknowledging the importance of high quality corporate reporting, the recommendations to improve it aresometimes questioned on the basis that the marketplace for capital can determine the nature and quality of corporatereporting. It could be argued that additional accounting and disclosure standards would only distort a marketmechanism that already works well and would add costs to the reporting mechanism, with no apparent benefit. Itcould be said that accounting standards create costly, inefficient, and unnecessary regulation. It could be argued thatincreased disclosure reduces risks and offers a degree of protection to users. However, increased disclosure has severalcosts to the preparer of financial statements.Required:(a) Explain why accounting standards are needed to help the market mechanism work effectively for the benefitof preparers and users of corporate reports. (9 marks)
19 Which of the following statements about intangible assets in company financial statements are correct accordingto international accounting standards?1 Internally generated goodwill should not be capitalised.2 Purchased goodwill should normally be amortised through the income statement.3 Development expenditure must be capitalised if certain conditions are met.A 1 and 3 onlyB 1 and 2 onlyC 2 and 3 onlyD All three statements are correct
6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the developmentof international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) hasbeen at the forefront of the development of the worldwide accountancy profession through its activities in ethics,auditing and education.Required:Explain the developments in each of the following areas and indicate how they affect Chartered CertifiedAccountants:(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)
1995年, 国际会计准则委员会与 ( ) 签订了关于“使国际会计准则形成一个会计准则核心体系”的写作计划。 A: 国际会计师联合会B: 联合国跨国公司委员会C: 联合国跨国公司委员会D: 国际资产评估准则委员会
中国大陆成为国际金融理财标准委员会(Financial Planning Standards Board，FPSB)正式会员的时间是( )。A．2004-9-1B．2005-4-1C．2005-7-1D．2006-4-1
Fibre Channel, or FC, is a gigabit-speed network technology primarily used for storage networking.Fibre Channel is standardized in the T11 Technical Committee of the InterNational Committee for Information Technology Standards (INCITS), an American National Standards Institute (ANSI) Caccredited standards committee.Which two of these correctly describe Fibre Channel?（）A. supports multiple protocolsB. works only in a shared or loop environmentC. allows addressing for up to 4 million nodesD. provides a high speed transport for SCSI payloads
Fibre Channel， or FC， is a gigabit-speed network technology primarily used for storage networking.Fibre Channel is standardized in the T11 Technical Committee of the InterNational Committee forInformation Technology Standards （INCITS）， an American National Standards Institute （ANSI）Caccredited standards committee. Which two of these correctly describe Fibre Channel？ （）A、 supports multiple protocolsB、 works only in a shared or loop environmentC、 allows addressing for up to 4 million nodesD、 provides a high speed transport for SCSI payloads
国际海事组织设有一个议会，一个理事会和四个主要委员会。同时还设有辅助委员会以及数个分委员会来支持主要技术委员会的工作。下面哪一个不是主要委员会？（）A、海上安全委员会（Maritime Safety Committee）B、海上环境保护委员会（Marine Environment Protection Committee）C、压载水管理委员会（BallastWater Exchange Committee）D、法律委员会（Legal Committee）
单选题国际海事组织设有一个议会，一个理事会和四个主要委员会。同时还设有辅助委员会以及数个分委员会来支持主要技术委员会的工作。下面哪一个不是主要委员会？（）A海上安全委员会（Maritime Safety Committee）B海上环境保护委员会（Marine Environment Protection Committee）C压载水管理委员会（BallastWater Exchange Committee）D法律委员会（Legal Committee）
单选题Failure to control the growth of international debt will also constrain living standards.AenhanceBreinforceCrestrainDstabilize
单选题国际会计准则委员会（International Accounting Standards Committee）成立于（）。A20世纪70年代B20世纪80年代C20世纪90年代D21世纪初
单选题SOLAS stands for（）Athe International Convention for the Safety of the Life at SeaBthe International Convention for the Prevention from shipsCthe International Convention on Standards of Training, Certification and Watch keeping for SeafarersDthe International Convention for the Control and Management of Ship’s Ballast Water and Sediments
单选题国际会计准则理事会每一位成员包括主席是由（）。A解释委员会B顾问委员会C基金受托人委员会D理事会