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Additional resources for ACCA - F7 Financial Reporting (INT): Study Text
Various exposure drafts and discussion papers are currently at different stages within the IFRS process, but these are not of concern to you at this stage. By the end of your financial accounting studies, however, you will know all the standards, exposure drafts and discussion papers! 5 Alternative treatments Many of the old IASs permitted two accounting treatments for like transactions or events. One treatment was designated as the benchmark treatment (effectively the preferred treatment) and the other was known as the alternative treatment.
The period of exposure for public comment is normally 90 days. However, in exceptional circumstances, proposals may be issued with a comment period of 60 days. Draft IFRIC Interpretations are exposed for a 60 day comment period. 2 Co-ordination with national standard setters Close co-ordination between IASB due process and due process of national standard setters is important to the success of the IASB's mandate. The IASB is exploring ways in which to integrate its due process more closely with national due process.
F7 Financial reporting ⏐ 2: The regulatory framework 27 To this end the IASB undertook an improvements project, dealing with revisions to IFRS, for example in the area of materiality, presentation, leases, related parties and earnings per share. This has been matched in, for example, the UK, by a convergence project, bringing UK GAAP into line with IFRSs where these are better. 3 Setting of International Financial Reporting Standards FAST FORWARD IFRSs are developed through a formal system of due process and broad international consultation involving accountants, financial analysts and other users and regulatory bodies from around the world.