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国际会计准则理事会已经采用一些新的国际财务报告准则替代了一些国际会计准则,采用和接受新的国际财务报表准则来处理某些以前没有得到关注的新话题。通过利用理事会的职权,国际会计准则理事会和国际会计准则已经对每一种标准进行了相关的解释。财务报表可能缺乏分类，为了符合预期，必须完全遵守所有必需的元素，符合每个合适的标准，并作出相关的解释。这是改组后的重新调整，这些调整基于报告中所提出的建议，有助于重塑理事会的未来。

Formerly, International Accounting Standards (IASs) were issued by the IASC from the years 1973 through 2000. Then an International Accounting Standards Board came up that replaced the IASC in 2001. From that time, the IASB has done some amendments to some IASs and there is still a proposition to continue with the amendments to other IASs.

There have been some replacements on some IASs with new International Financial Reporting Standards (IFRSs), and there has been an adoption and propositions for IFRSs to handle certain new on topics which were not previously on IAS. By use of committees, the IASB and IAS have issued each an interpretation of standards. Financial statements may lack categorization as complying with IFRSs in anticipation of fully compliance with all of the required elements of each suitable standard and each associated interpretation. This was the finale of a reorganization based on the recommendations of the report on recommendations suggesting the Shaping of the IASC in the Future.

The IASB configuration has the following main features: the IASC Foundation is a self-governing organization having two main arms, the Trustees and the IASB, as well as a Standards Advisory Council and the International Financial Reporting Interpretations Committee. The IASC Foundation Trustees choose the IASB members, exercise exclusion and elevate the resources required, but the IASB has private responsibility for putting in place IFRS (international accounting standards).

The UK had to adopt the financial standards because these standards set a common base for use in the reporting cases of their financial standards. Being a base and an international organization; the United Kingdom companies would have had to adopt these standards in order to comply with stated international financial reporting standards. Many countries feel that complying internationally might help them recognized in getting international standards that serves them a favour of expressing themselves as internationally recognized companies. This to many of them will create the image that a company that has adopted international standards is a world-class company that can therefore ensure its expansion therefore to other countries overseas

In addition to these suggestions, the International Accounts Service Board has formulated each International Financial Reporting Standard and its corresponding date it takes effect. In the next section, I am going to take explorations on the IFRSs and their recommended effective dates as stipulated by the IASBs.

The International Financial Reporting Standards IFRS 1-First time Adoption of these financial reporting standards that was originally issued in the year 2003 would start to take its effect in the beginning of the next financial period starting on or after first of January 2004. This standard was later amended in rel本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。