Search results with tag "The financial reporting"
Directors Responsibilities for Financial Reporting
www.accaglobal.comFigure 1: Key participants in the financial reporting supply chain The key points to highlight in relation to the financial reporting process are: • Management are responsible for preparing the financial statements and for the effective operation of the internal control system and related processes. External providers, such
International Financial Reporting Standards (IFRS)
www.ifrs.comboth domestic and cross-border financial reporting. In a subsequent Memorandum of Understanding in September 2008, the FASB and the IASB agreed that a common set of high-quality, global standards remained their long-term strategic priority and established a plan to align the financial reporting of U.S. issuers under U.S. generally accepted
March 2018 FRS 105 The Financial Reporting Standard ...
www.frc.org.ukFRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime is an accounting standard. It is issued by the Financial Reporting Council, as a prescribed
September 2015 FRS 102 The Financial Reporting Standard ...
www.frc.org.ukFRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland is an accounting standard. It is issued by the Financial Reporting Council in respect of its