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1、InternationalAccountingStandards(_国际会计准则)1InternationalAccountingStandardsIntroductionTheInternationalAccountingStandardsBoard(IASB),basedinLondon,beganoperationsin2001.Itisfundedbycontributionsfromthemajoraccountingfirms,privatefinancialinstitutionsandindustrialcompaniesthroughoutt
2、heworld,centralanddevelopmentbanks,andotherinternationalandprofessionalorganisations.The14Boardmembers(12ofwhomarefull-time)resideinninecountriesandhaveavarietyoffunctionalbackgrounds.TheBoardiscommittedtodeveloping,inthepublicinterest,asinglesetofhigh-quality,globalaccountingstanda
3、rdsthatrequiretransparentandcomparableinformationingeneralpurposefinancialstatements.Inpursuitofthisobjective,theBoardcooperateswithnationalaccountingstandard-setterstoachieveconvergenceinaccountingstandardsaroundtheworld.TrusteesBoardMembersareappointedbytheTrusteesoftheInternation
4、alAccountingStandardsCommitteeFoundation(IASCFoundation).UndertheIASCFoundation'sConstitution,theTrusteesalsoappointtheStandardsAdvisoryCouncilandStandingInterpretationsCommittee.TheTrusteesalsomonitorIASB'seffectiveness,raisefundsforIASB,approveIASB'sbudgetandhaveres
5、ponsibilityforconstitutionalchanges.TheTrusteesareindividualsofdiversegeographicandfunctionalbackgrounds.UndertheConstitution,theTrusteeswereappointedsothatinitiallythereweresixfromNorthAmerica,sixfromEurope,fourfromAsiaPacific,andthreeothersfromanyarea,aslongasgeographicbalancewasm
6、aintained.FiveofthenineteenTrusteesrepresenttheaccountingprofession,andinternationalorganisationsofpreparers,users,andacademicsareeachrepresentedbyoneTrustee.TheremainingelevenTrusteeswere;at-large;appointments,inthattheywerenotselectedthroughtheconstituencynominationprocess.Theexis
7、tingTrusteeswillfollowsimilarproceduresinselectingsubsequentTrusteestofillvacancies.BoardTheBoardconsistsoffourteenindividuals(twelvefull-timeMembersandtwopart-timeMembers)andhassoleresponsibilityforsettingaccountingstandards.TheforemostqualificationforBoardmembershipistechnicalexpe
8、rtiseandtheTrustees
