文件国际财务报告准则前言.pdfVIP

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 ex in 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 The Preface was approved by the IASB in April 2002 and superseded the Preface published in January 1975 (amended November 1982).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. 1 The International Accounting Standards Board (IASB) was established in 2001 as part of the International Accounting Standards Committee (IASC) Foundation. In 2010 the IASC Foundation was renamed the IFRS Foundation. The ernance of the IFRS Foundation rests with twenty-two Trustees. The Trustees’ responsibilities lude 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 s, such as the