新西兰代写 国际会计准则委员会结构

新西兰代写

Structure of International Accounting Standard Board

The International Accounting Standard Board consists of fifteen experienced members from different countries who are elected by a Board of Trustees. During a recent meeting it has been decided that there would be an increase in the number of the members of International Accounting Standard Board and also formation of a new monitoring board. The structure of international Accounting Standard Board consists of some independent organizations too. The International Financial Reporting Standards (IFRS) is a part of International Accounting Standard Board. The International Financial Reporting Standards being an independent organization is divided into two main categories. Firstly the trustees and secondly the International Accounting Standard Board itself. The structure also consists of International Financial Reporting Standards advisory Council and also of a special committee known as the International Financial Reporting Standards Interpretations Committee (Walton, 2006).

新西兰代写 

国际会计准则委员会结构

国际会计准则委员会由十五个来自不同国家的人经历了由董事会选举产生的成员。在最近的一次会议已经决定,将在国际会计标准委员会的成员数目增加,也是一个新的监督委员会的形成。国际会计准则委员会的结构是由一些独立的组织。国际财务报告准则(IFRS)是国际会计标准委员会的一部分。国际财务报告准则作为一个独立的组织分为两个主要类别。首先,受托人和第二国际会计准则委员会本身。该结构还包括国际财务报告准则咨询委员会和一个特别委员会称为国际财务报告准则解释委员会(沃尔顿,2006)。

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