International GAAP 2018 : generally accepted accounting practice under international financial reporting standards

Cover -- Title Page -- Copyright -- About this book -- Preface -- Lists of chapters -- Volume 1 -- Volume 2 -- Volume 3 -- Abbreviations -- Authoritative literature -- Chapter 1: International GAAP -- 1 Why International Financial Reporting Standards Matter -- 2 The IFRS Foundation and the IASB -- 2.1 The standard-setting structure -- 2.2 The IFRS Foundation -- 2.3 The Monitoring Board -- 2.4 The International Accounting Standards Board (IASB) -- 2.5 The IFRS Interpretations Committee (the Interpretations Committee) -- 2.6 The IASBâ s and IFRS Interpretations Committeeâ s Due Process Handbook -- 2.7 The IFRS Advisory Council (the Advisory Council) -- 2.8 Accounting Standards Advisory Forum (ASAF) -- 2.9 Other advisory bodies -- 3 The IASBâ s Technical Agenda and Convergence with us GAAP -- 3.1 The IASBâ s current priorities and future agenda -- 3.2 IFRS/US GAAP convergence -- 4 The Adoption of IFRS Around the World -- 4.1 Worldwide adoption -- 4.2 Europe -- 4.3 Americas -- 4.4 Asia -- 4.5 Australia -- 4.6 Africa â South Africa -- 5 Consistency in Application of IFRS -- 6 Summary -- References -- Chapter 2: The IASBâ s Conceptual Framework -- 1 Introduction -- 1.1 What is a conceptual framework? -- 1.2 Why is a conceptual framework necessary? -- 2 The IASBâ s Conceptual Framework -- 2.1 Development of the IASBâ s Conceptual Framework -- 2.2 Contents, purpose and scope of the IASBâ s Conceptual Framework -- 2.3 Chapter 1: The objective of general purpose financial reporting -- 2.4 Chapter 2: The reporting entity -- 2.5 Chapter 3: Qualitative characteristics of useful financial information -- 2.6 Chapter 4: The Framework (1989): the remaining text -- 2.7 Management commentary -- 3 Future Developments -- 3.1 Objective of GPFR and qualitative characteristics of useful financial information -- 3.2 Reporting entities