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IASB

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › IASB

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by John Moffat.
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  • June 20, 2021 at 11:24 pm #625945
    KUMAR2810
    Member
    • Topics: 17
    • Replies: 2
    • ☆

    Which are the roles of IASB? 1) Responsibility for all IFRS technical matters; 2) Publication of IFRSs; 3) Overall supervision and governance of the IFRS Advisory Council; 4) Final approval of interpretations by the IFRS Interpretations Committee

    Answer: 1, 2 and 4

    how is 1 & 4 roles of IASB isn’t 1) & 4) role of interpretation comittee ?

    June 21, 2021 at 6:44 am #625963
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 51538
    • ☆☆☆☆☆

    The interpretation committee exists to provide guidance to users on how to interpret the IFRS’s.

    They are not responsible for producing the IFRS’s. It is the IASB who a responsible for deciding on technical matters and for checking that the interpretation committee are giving the correct guidance.

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