操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優惠

安卓版本:8.7.93 蘋果版本:8.7.93

開發者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

CFO & Investors 對IFRS的支持大大增加

來源: http://www.accountingtoday.com/ 編輯: 2011/10/20 17:13:50  字體:

選課中心

多樣班次滿足需求

選課中心

資料專區

干貨資料助力備考

資料專區

報考指南

報考條件一鍵了解

報考指南

  據ACCA周四公布的一項調查中,自2008年金融危機以來,CFO和Investors應經越來越加大了對IFRS(國際會計及準則)的支持。

The report,Towards Greater Convergence,found evidence from the 163 interviewed CFOs and investors across the U.S.,Europe,Asia and the Middle-East that International Financial Reporting Standards could prove beneficial for audit,corporate governance and non-financial reporting.

The report‘s publication coincided with the 28th session of UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting in Geneva.

'The growing support amongst CFOs and investors for global standards must be considered carefully by the Securities and Exchange Commission (SEC) as it considers its decision about whether the US should adopt IFRS,'said Helen Brand,chief executive of ACCA,in a statement. 'We believe a positive answer from the SEC would give a tremendous boost to the cause of financial reporting and more importantly the world economy.'

Respondents reported less resistance to global standards as they become more familiar. More than 40 percent said that IFRS has improved access to capital and around a quarter said adoption has lowered capital costs.

ACCA reported that the IFRS benefits of accurate cross-border comparisons will only be maximized if 'carve outs' of standards by governments and other national add-ons to rules and regulations are kept at a minimum.

'It is essential that national policymakers resist as far as possible the temptation to include issues which may be important in their countries but which,when aggregated,will threaten the integrity of the international regime,'Brand said. 'Global standards need to be just that – global.'

Other findings of the Towards Greater Convergence report reveal:

The financial crisis improved the perception of global standards among investors and issuers,with 52 percent reporting a more positive view after the economic crisis than in the last few years.

International standards are seen as facilitators of more consistent regulation by 60 percent of respondents.

Investors see more benefit to global auditing standards than CFOs,of whom 27 percent responded favorably and 49 percent see little or no benefit. On the other hand,44 percent of investors responded in the affirmative and 30 percent did not.

37 percent of CFOs said they believe standards will improve non-financial reporting on corporate social responsibility and environmental risk and 9 percent disagreed.

70 percent of CFOs and investors believe standards will encourage more long-term thinking in the boardroom.

Two-thirds of respondents find benefits in integrated reporting,with 39 percent seeing that manifest in better decision-making and 28 percent envisioning a more accurate picture of overall performance.

'While ACCA has long supported global standards - we were the first major body to qualify accountants in IFRS-we also believe in evidence-based policy,which is why we commissioned this independent research. I am pleased to see that key stakeholders in the financial reporting process such as investors and CFOs are increasingly showing support,'Brand stated.

我要糾錯】 責任編輯:Becky
學員討論(0

免費試聽

  • Jessie《FR 財務報告》

    Jessie主講:《FR 財務報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰略商業領袖》

    何 文主講:《SBL 戰略商業領袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網站地圖

Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 98色花堂永久在线网站 | 87福利视频 | 成人久久久久 | 一区二区三区在线视频播放 | 中文天堂在线视频 | 欧美高清视频一区 | 国产伦精品一区二区三区照片91 | 亚洲精品午夜 | 精品日产卡一卡二卡麻豆 | 免费一级毛片电影 | 欧洲天堂网| 日本中文字幕在线观看 | 欧美精品一区二区三区在线播放 | 久久精品视频网站 | 欧美黑人 | 黑人中文字幕一区二区三区 | www.国产91 | 国产精品无码久久久久 | 久久久亚洲一区 | a亚洲天堂| 曰韩黄色一级片 | 日日夜夜天天综合 | 男女爱爱网站 | 91av看片 | 黄色片免费网址 | 精品国产不卡一区二区三区 | 国产精品国产三级国产aⅴ中文 | 人人澡人人添人人爽一区二区 | 亚洲福利片| 麻豆传媒一区二区 | 黄色免费看网站 | 日本精品一区二区三区视频 | 秋霞偷拍 | 日韩精品一区二区在线 | 91久久久国产精品 | a级片网址 | 日韩一区二区三区在线视频 | 亚洲国产天堂久久综合 | 欧美日韩精品一区二区三区蜜桃 | 成人区精品一区二区 | 欧美二区乱c黑人 |