国际财务报告准则2017（ IFRS2017）英文版

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1、PrefacetoIFRSsPrefacetoInternationalFinancialReportingStandards1ThisPrefaceisissuedtosetouttheobjectivesanddueprocessoftheInternationalAccountingStandardsBoardandtoexplainthescope,authorityandtimingofapplicationofInternationalFinancialReportingStandards.ThePreface

2、wasapprovedbytheIASBinApril2002andsupersededthePrefacepublishedinJanuary1975(amendedNovember1982).In2007thePrefacewasamendedinJanuaryandOctobertoreflectchangesintheIASCFoundation’s2ConstitutionandinSeptemberasaconsequenceofthechangesmadebyIAS1PresentationofFinanci

3、alStatements(asrevisedin2007).InJanuary2008paragraph9wasamendedtoupdatethereferencetothebodynowknownastheIPSASB.In2010thePrefacewasamendedtoreflecttheConstitutionasrevisedinJanuary2009andJanuary2010andthepublicationoftheConceptualFrameworkinSeptember2010.1TheInter

4、nationalAccountingStandardsBoard(IASB)wasestablishedin2001aspartoftheInternationalAccountingStandardsCommittee(IASC)Foundation.In2010theIASCFoundationwasrenamedtheIFRSFoundation.ThegovernanceoftheIFRSFoundationrestswithtwenty-twoTrustees.TheTrustees’responsibiliti

5、esincludeappointingthemembersoftheIASBandassociatedcouncilsandcommittees,aswellassecuringfinancingfortheorganisation.TheIASBcomprisesfifteenfull-timemembers(theIFRSFoundation’sConstitutionprovidesformembershiptorisetosixteenby1July2012).ApprovalofInternationalFina

6、ncialReportingStandards(IFRSs)andrelateddocuments,suchastheConceptualFrameworkforFinancialReporting,exposuredrafts,andotherdiscussiondocuments,istheresponsibilityoftheIASB.2TheIFRSInterpretationsCommittee3comprisesfourteenvotingmembersandanon-votingChairman,allapp

7、ointedbytheTrustees.TheroleoftheCommitteeistoprepareinterpretationsofIFRSsforapprovalbytheIASBand,inthecontextoftheConceptualFramework,toprovidetimelyguidanceonfinancialreportingissues.TheCommittee(thencalledtheInternationalFinancialReportingInterpretationsCommitt

8、ee)replacedtheformerStandingInterpretationsCommittee(SIC)in2002.3TheIFRSAdvisoryCouncil4isappointedbytheTrustees.Itprovidesaformalvehicleforparticipatio