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# 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|FNS50217 Nature of the IASC/B

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## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Nature of the IASC/B

The IASB’s predecessor, the International Accounting Standards Committee (IASC), was founded in 1973 and had a secretariat based in London. The original members were the accountancy bodies of nine countries: Australia, Canada, France, Germany, Japan, Mexico, the Netherlands, the United Kingdom (with Ireland) and the United States. By the millennium, there were over 140 member bodies from over 100 countries. Up until the beginning of 2001, the IASC was governed by a Board comprising representatives of 13 of the countries plus a few other relevant international organisations. From early in 2001, an independent Board of 14 or more (mostly full-time) members has continued the IASC’s work. The Board members are appointed by the trustees of the IFRS Foundation, drawn from the world’s financial community, who represent the public interest.

Countries influenced by the Anglo-American tradition are most familiar with setting accounting standards in the private sector. It is not surprising, then, that the working language of the IASB is English; it is based in London and most standards (at least those issued by the IASC) are closely in line with, or compromise between, US and UK standards.

A list of the IASB’s standards (collectively called IFRS) is shown in Table 5.14. The process leading to the issue of an accounting standard includes the publication of an Exposure Draft (ED) prepared for public comment. A summary of the content of the IFRS is given in Appendix B.

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Influence of the IASB

The importance of the IASB’s work can be seen in three major areas:

• adoption of IFRS as national rules;
influence on national rule-makers;
• voluntary adoption of IFRS by companies.

In several Asian and African countries of the (British) Commonwealth, international standards were adopted exactly or approximately by national standard setters in the 1980 s or 1990s. This was a feature of a number of developing countries (e.g. Nigeria) and a number of well-developed countries with a British colonial history (e.g. Singapore). Adoption of IFRS (sometimes with local variants) is an inexpensive way of setting standards that avoids unnecessary or accidental international differences.
The second point, namely the influence on rule-makers, is connected. Even for countries whose standard setters thought of themselves as leaders rather than followers (e.g. the United States and the United Kingdom), the IASB acted as a focus for international collaboration. Several accounting standards were set jointly by the IASB and one or more national standard setters. Joint standard-setting by the IASB and the US standard setter became a major feature of the 2000s. Many other standard setters tried to avoid differences from IFRS.

The third point, namely voluntary adoption by companies, was seen particularly in continental Europe. From the early 1990s onwards, many large European companies (notably in France, Germany and Switzerland) volunteered to use IFRS because they believed that international investors prefer financial statements prepared that way. By 2000, most of the biggest Swiss groups (e.g. Nestlé, Roche and Novartis) were using IFRS for their consolidated statements. German companies started using IFRS from the middle of the 1990s, and this was widespread by $1998 .$

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Nature of the IASC/B

IASB 的前身国际会计准则委员会 (IASC) 成立于 1973 年，秘书处设在伦敦。最初的成员​​是九个国家的会计机构：澳大利亚、加拿大、法国、德国、日本、墨西哥、荷兰、英国（与爱尔兰）和美国。到千禧年，已有来自 100 多个国家的 140 多个成员机构。直到 2001 年初，IASC 由一个由 13 个国家的代表以及一些其他相关国际组织组成的董事会管理。从 2001 年初开始，一个由 14 名或更多（大部分是全职）成员组成的独立委员会继续开展 IASC 的工作。董事会成员由代表公共利益的国际财务报告准则基金会的受托人任命，该受托人来自世界金融界。

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Influence of the IASB

IASB 工作的重要性体现在三个主要领域：

• 采用国际财务报告准则作为国家规则；
对国家规则制定者的影响；
• 公司自愿采用国际财务报告准则。

在（英）联邦的几个亚洲和非洲国家，国际标准在 1980 年代或 1990 年代被国家标准制定者完全或大致采用。这是一些发展中国家（例如尼日利亚）和一些具有英国殖民历史的发达国家（例如新加坡）的特点。采用国际财务报告准则（有时采用本地变体）是一种成本低廉的标准制定方法，可避免不必要或意外的国际差异。
第二点，即对规则制定者的影响，是相关联的。即使对于那些标准制定者认为自己是领导者而不是追随者的国家（例如美国和英国），IASB 也是国际合作的焦点。IASB 和一个或多个国家标准制定者共同制定了若干会计准则。IASB 和美国标准制定者联合制定标准成为 2000 年代的主要特征。许多其他标准制定者试图避免与 IFRS 的差异。

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