IFRS Combine

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1、PrefacetoIFRSsPrefacetoInternationalFinancialReportingStandards*ThisPrefaceisissuedtosetouttheobjectivesanddueprocessoftheInternationalAccountingStandardsBoardandtoexplainthescope,authorityandtimingofapplicationofInternationalFinancialReportingStandards.ThePrefacewasappro

2、vedbytheIASBinApril2002andsupersededthePrefacepublishedinJanuary1975(amendedNovember1982).In2007thePrefacewasamendedinJanuaryandOctobertoreflectchangesintheIASCFoundation’sConstitutionandinSeptemberasaconsequenceofthechangesmadebyIAS1PresentationofFinancialStatements(asre

3、visedin2007).InJanuary2008paragraph9wasamendedtoupdatethereferencetothebodynowknownastheIPSASB,andin2010paragraph1wasamendedtoreflecttheConstitutionasrevisedin2009.1TheInternationalAccountingStandardsBoard(IASB)wasestablishedin2001aspartoftheInternationalAccountingStandar

4、dsCommittee(IASC)Foundation.ThegovernanceoftheIASCFoundationrestswithtwenty-twoTrustees.TheTrustees’responsibilitiesincludeappointingthemembersoftheIASBandassociatedcouncilsandcommittees,aswellassecuringfinancingfortheorganisation.TheIASBcomprisesfifteenfull-timemembers(t

5、heIASCFoundation’sConstitutionprovidesformembershiptorisetosixteenby1July2012).ApprovalofInternationalFinancialReportingStandards(IFRSs)andrelateddocuments,suchastheFrameworkforthePreparationandPresentationofFinancialStatements,exposuredrafts,andotherdiscussiondocuments,i

6、stheresponsibilityoftheIASB.2TheInternationalFinancialReportingInterpretationsCommittee(IFRIC)comprisesfourteenvotingmembersandanon-votingChairman,allappointedbytheTrustees.TheroleoftheIFRICistoprepareinterpretationsofIFRSsforapprovalbytheIASBand,inthecontextoftheFramewor

7、k,toprovidetimelyguidanceonfinancialreportingissues.TheIFRICreplacedtheformerStandingInterpretationsCommittee(SIC)in2002.3TheStandardsAdvisoryCouncil(SAC)isappointedbytheTrustees.Itprovidesaformalvehicleforparticipationbyorganisationsandindividualswithaninterestininternat

8、ionalfinancialreporting.Theparticipantshavediversegeographicalandfunctionalbackgrounds.TheSAC’so