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Question:
Primary Task Response: Within the Discussion Board area, write 400-600 words that respond to the following questions with your thoughts, ideas, and comments. This will be the foundation for future discussions by your classmates. Be substantive and clear, and use examples to reinforce your ideas:
With the move toward a common set of global accounting standards, the International Accounting Standards Board (IASB) has created the International Financial Reporting Standards (IFRS) to meet this goal.
Research the IASB, and discuss its structure.
Provide a brief history for this organization.
Compare and contrast the differences between principles- and rules-based approaches when setting accounting standards.
Share what you feel are 2 barriers and 2 benefits that could be encountered with the move toward a single set of accounting standards.
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The IASB (International Accounting Standards Board) is the independent standard-setting body of the IFRS Foundation. All meetings of the IASB are held in public and webcast. In fulfilling its standard-setting duties the IASB follows a thorough, open and transparent due process of which the publication of consultative documents, such as Discussion Papers and Exposure Drafts, for public comment is an important component.
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