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IFRS Advisory Council

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › IFRS Advisory Council

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by John Moffat.
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    Posts
  • September 4, 2022 at 3:15 pm #665117
    jermy01
    Participant
    • Topics: 51
    • Replies: 31
    • ☆☆

    ***The BPP Book says,
    The IFRS Advisory Council provides a forum for the IASB to consult with the national accounting standard setters, academics, and other interested parties.

    ***The kaplan book, says,
    IFRS Interpretations Committee (IFRIC®) – Their meetings are open to the public and, similar to the Board, they work closely with national standard setters

    It’s really confusing me. Can you tell me which one is correct? And which book i should follow?

    September 4, 2022 at 6:33 pm #665140
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 53175
    • ☆☆☆☆☆

    Have you watched my free lectures, and if not then why are you expecting me to comment on what other publishers write?

    They are both correct because they are referring to do different bodies!!

    The Advisory council is taking views from relevant people before the standard becomes final.

    The Interpretations committee is advising on the the standard is to operate after it has become final.

    This is all explained in my free lectures, so please do not ask me to repeat them here!
    The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.

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