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[P2]ACCA每日一练P2(UK) 答案回复可见

楼主#
更多 发布于:2010-10-21 09:17
4 Increasingly the accounting standards adopted in the United Kingdom are not being developed by the Accounting
Standards Board (ASB) but are developed by the International Accounting Standards Board (IASB) and incorporated
into UK Generally Accepted Accounting Practice (UK GAAP). Accounting Standards published recently have been
closely aligned to International Financial Reporting Standards (IFRSs). The role of the ASB has changed from
developing UK GAAP to implementing IFRSs.
Required:
(a) Explain whether consistency between UK GAAP and IFRS is important. (7 marks)
(b) Discuss whether the alignment of recent Financial Reporting Standards (FRSs) to IFRS has led to greater
inconsistency between financial statements. (10 marks)
(c) Discuss how management judgement and the regulatory framework can have a significant impact on the
confidence placed in financial statements. (6 marks)
Appropriateness and quality of discussion (2 marks)
(25 marks)
 
 
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17acca就是大家学习ACCA的乐园~~
西蘑菇
大学②年级
大学②年级
沙发#
发布于:2013-04-30 10:19
哇哦。。。。。。。。。。。。。。。。。。。。。。。。。

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