International Regulations for Accounting

In the training we will be going through international regulations for accounting and the brief history of global standard setting. We will also look at the global standards and interpretations in general and through EU as a regional example.

The aim of this course is to give you knowledge about the process creating and maintaining accounting standards on different levels.

Abonnement:

Nivå:

4

Kursinformasjon

Opptak tilgjengelig

Varighet: 00:45:33
Dato: 08.02.2018

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Content

• A brief history of global standard settings
• Older global standards and interpretations still in force
• Newer global standards and interpretations
• Regional implementation of global standards (the EU as example)
• National implementations of global standards (the EU member states example)

Trainer

Peter Berg
Authorized Accounting Consultant

Peter Berg is accounting expert and authorized accounting consultant with over 40 years of experience in accounting, income taxation, company law, contract law and education. Since 2014 he has worked full time as author and lecturer in business economics.

Wolters Kluwer (for example, Norstedts Juridik) has published his books ”Income and Income Planning” (2015) and ”Real Estate” (2016)

Oppdateringstimer

Skatterett/avgiftsrett1 t

Opptak (Demo)


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Innhold

1: Initiation
00:00:40 Content
00:01:48 Abbreviations
00:02:06 Harmonization (or not) in Different Areas
00:05:07 Chain of Standards for Accounting
2: Standard Setting Process
00:10:52 Communication During the Standard Setting Process
00:11:34 Adaption of Issued Standards
00:12:43 Global (1) - IASC was the Predecessor
00:15:18 IASC Standards
00:17:10 IASC Interpretations
00:21:13 IASB Standards
00:22:50 IASB Interpretations
00:23:11 The IFRS Framework
00:31:32 The Standard Setting Process for IFRS
3: Regional Implementation
00:34:52 Regional Implementation – The EU
00:38:08 Regional Implementation – The EU (EFRAG)
00:38:53 Regional implementation – The ASEAN
00:41:42 National Implementation
00:42:34 Regional Financial Supervision