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CESR

Committee of
European Securities
Regulators

DP

Discussion paper

EC

European Commission

EK

ED

Exposure draft

EEA

European Economic
Area (EU 27 + 3
countries)


(27
+ 3
)

EFRAG

European Financial
Reporting Advisory
Group

EITF

Emerging Issues Task


Force (of FASB)

EU

European Union (27


countries)

(27
)

FASB

Financial Accounting
Standards Board (US)

()

FEE

Federation
of European
Accountants

GAAP

Generally Accepted
Accounting
Principle(s)

IAS(s)

International
Accounting
Standard(s)

()

IASB

International
Accounting Standards
Board

OMRS

IASC

International
Accounting Standards
Committee

(

-)

IASCF

IASC Foundation
(parent body of the
IASB)

IASC-
(
-, 1.

,

IFRIC

IFRS Interpretations
Committee (previously
International
Financial Reporting
Interpretations
Committee of
the IASB, and
interpretations issued
by that committee


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( 1.
2010. .
O
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IFRS(s)

International Financial
Reporting Standard(s)

()

IFRSF

IFRS Foundation

IOSCO

International
Organization
of Securities
Commissions

NCI

Non-controlling
interest(s) (previously
minority interests)


( a
)

SAC

IFRS Advisory Council


(previously Standards
Advisory Council, see
below) - advisory to
the IASB


(

,
)
.

SEC

Securities and
Exchange
Commission (US)

SIC

Standing
Interpretations
Committee of
the IASC, and
interpretations issued
by that committee

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SME(s)

Small and mediumsized entity(ies)

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Stephen Cooper 2007. .

USB Investment Bank.

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. 30.
2012. .
Philippe Danjou
Autorite
des Marches Financiers (: AMF ). 1982. 1986.

Ordre des Experts Comptables ,(: OEC ),

. 30.
2011. , 5 .
Jan Engstrom
Volvo Grupe,
Volvo Bus.
30. 2014. .
Patrick Finnegan,

( CFA Institute for Financial
Market Integrity).

-, FASB-
. 2008.
.

Moodys,

, Moodys. 30.
2014. .
Amaro Luiz de Oliveira Gomes ,
-,

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Prabhakar Kalavacherla -
,

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( he Institute of Chartered Accountants of India)
( The
American Institute of Certified Public Accountants).
30. 2013. .
Patricia McConnell je

Bear Stearns & Co.
McConnell
-.


-,
( -),


. 30. 2014. .
Warren McGregor


.
30. 2011. .
John T. Smith Deloitte & Toucheu
LLP -. FASB ,
, .
IASC
IASC 39.
IASC, SIC i IFRIC. 30. 2012. .
Tatsumi Yamada ,
PricewaterhouseCoopersa.
IASC 1996. 2000. ,

. 30. 2011.
Zhang Wei-Guo, IASB 2007. . 1997.
2007.
.
,
. 30. 2012. .
Elke Knig
. 2002. 2009.

Hannover Re .
Munich Re,
12

.
Hannover Finanz
GmbH DeutscheHypothekenbank
Aktiengesellschaft. Dr. Knig

- .
30. 2015. .
Paul Pacter
-
.
,
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FASB

- ( the US Government
Accounting Standards Board - GASB). 2000. 2010. ,
-,
Deloitte-

IAS Plus.
30. 2012. .
Darrell Scott
FirstRand, .

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Scott IFRIC,
-,
. 31. 2015.
.
:
Hans Hoogervorst, Sir Davida Tweediea
- 2011. .
Sir David Tweedie
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-
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2016. .
Ian Mackintosh 2011.
-. Mackintosh

-.
, ,
Coopers & Lybrand .
2000.
,

13

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2016. .
Takatsugu (Tak) Ochi - 2011.
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Sumitomo Corporation. ,
Nippon
Keidanren
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2016. .


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International Accounting Standards Board
30 Cannon Street, London EC4M 6XH, United Kingdom

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http://www.iasb.org/XBRL/XBRL.htm

125



(
International Financial Reporting Interpretations Committee
- IFRIC), 2002.
(: Standing Interpretations Committee - SIC).
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.


2004.. 31. 2011. :

IFRIC 1 a ,
;
IFRIC 2
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IFRIC 3 ;
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126

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SIC br. 7
SIC br. 10

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web www.iasplus.com
IFRIC,
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32

128

Deloitte- -learning

Deloitte

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Deloitte -
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,
www.iasplus.com
.

129

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www.iasplus.com/fs/fs.htm

www.iasplus.com/dttpubs/pubs.htm#pocket
Deloitte-

www.iasplus.com/espanol/espanol/htm
Deloitte-

www.iasplus.com/new/firsttime.htm
Deloitte-e iGAAP (Guide to IFRS Reporting iGAAP
Financial Instruments: IAS 32, IAS 39, IFRS 7 and IFRS 9 Explained)
w- Lexis-Nexis http://www1.lexisnexis.
co.uk/deloitte/

, ,
Deloitte-
: http://www.deloitte.com/us/ifrs/consortium

130

Web
Deloitte Touche Tohmatsu
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IASB
www.ifrs.org

Australian Accounting
Standards Board, .

www.aasb.com.au

Canadian Accounting
Standards Board,

www.acsbcanada.org

China Accounting Standards


Committee,

www.casc.gov.cn

Authorit des Normes


Comptables,

www.gouvernement.fr/
gouvernement/
autorite-des-normes-comptables

Accounting Standards
Committee of Germany,

www.drsc.de

Accounting Standards Board


of Japan,

www.asb.or.jp

Korea Accounting Standards


Board,

http://eng.kasb.or.kr

New Zealand Financial


www.nzica.com
Reporting Standards Board
www.asrb.co.nz
and New Zealand Accounting
Standards Review Board,

Accounting Standards
Board (United Kingdom),

www.frc.org.uk/asb/

Financial Accounting
www.fasb.org
Standards Board (USA),
International Auditing and Assurance Standards Board
www.ifac.org/iaasb
International Federation of Accountants
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International Organization of Securities Commissions
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IAS Plus

www.iasplus.com/links/links.htm

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IFRS in Focus
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a ,
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IFRS in Focus

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One-stop shop

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Presentation and disclosure


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First-time adoption:
A guide to IFRS 1



2005. .

133

134

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