M1_INTERNATIONAL ACCOUNTING_PROSES PENYUSUNAN STANDAR IFRS DAN RENCANA KERJA

Aaron Simanjuntak
28 Dec 202122:46

Summary

TLDRThis video provides an in-depth overview of the Fresh Foundation's structured approach to developing high-quality accounting standards. It outlines key phases, including agenda consultation, standard setting, and maintenance, emphasizing the importance of transparency, consultation, and accountability in the process. The foundation's commitment to inclusivity and thorough research ensures that diverse perspectives are considered before finalizing standards. Additionally, it highlights ongoing projects aimed at addressing pressing accounting issues, positioning the foundation as a leader in establishing global accounting standards that benefit public interests.

Takeaways

  • 📋 The Fresh Foundation follows a structured and systematic process for developing high-quality standards.
  • 🌍 The standards are designed to be globally understandable and beneficial to the public.
  • 🔍 Transparency is a core principle, ensuring openness in all activities from consultation to finalization.
  • 🤝 A balanced consultation process is crucial, involving input from diverse stakeholders before standards are established.
  • ⚖️ Accountability is emphasized throughout the standard-setting process to ensure integrity and trust.
  • 📝 The first stage involves agenda consultation, identifying important issues that need addressing in accounting standards.
  • 🔬 Research programs follow, exploring potential solutions and determining the need for new standards or revisions.
  • 📊 The standard-setting program includes public exposure drafts to gather feedback before finalizing standards.
  • 🔧 The maintenance program monitors the implementation of standards, addressing any technical issues that arise.
  • 📆 The Fresh Foundation has outlined a five-year work plan, including 31 projects for research and standard setting.

Q & A

  • What is the primary goal of the IFRS Foundation's standards development process?

    -The primary goal is to create high-quality standards that can be utilized globally, ensuring they serve public interests effectively.

  • What are the four main phases of the standards development process?

    -The four main phases are Agenda Consultation, Research Program, Standard Setting, and Maintenance Program.

  • How does the IFRS Foundation ensure transparency in their process?

    -The IFRS Foundation ensures transparency by maintaining open communication and involving the public in their standard-setting activities.

  • What is the purpose of the Agenda Consultation phase?

    -The Agenda Consultation phase aims to identify significant accounting issues that need regulation through consultation with stakeholders.

  • What happens during the Research Program phase?

    -During the Research Program phase, the foundation conducts research on selected issues to explore potential solutions and necessary standards.

  • What does the Standard Setting phase entail?

    -The Standard Setting phase involves drafting exposure drafts based on research findings, which are then subjected to public consultation.

  • Why is the Maintenance Program important?

    -The Maintenance Program is crucial for monitoring the implementation of established standards and addressing any technical issues that arise.

  • What principles guide the IFRS Foundation's standard-setting process?

    -The key principles are Transparency, Consultation, and Accountability.

  • Can you list some of the focus areas of the projects planned by the IFRS Foundation?

    -Some focus areas include Business Combinations, Disclosure Initiatives, Dynamic Risk Management, and Financial Instruments.

  • What is the timeline for the projects identified in the IFRS Foundation's work plan?

    -The projects outlined in the work plan span from 2022 to 2030.

Outlines

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Mindmap

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Keywords

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Highlights

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Transcripts

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Связанные теги
Standard SettingTransparencyPublic ConsultationAccountabilityAir Fresh FoundationQuality StandardsFive-Year PlanStakeholder EngagementIndustry PracticesGlobal Standards
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