IDEA International Accounting Office 本文へジャンプ

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International Financial Reporting Standards (IFRS) are Standards, Interpretations and the Framework adopted by the International Accounting Standards Board (IASB).
1 Introduction
2 Concept
3 Outline
Appdix. 1 IFRS list
Appdix. 2 Interpretation list

AUDIT in Japan

The CPAAOB will have the authority to inspect CPAs and audit firms in this respect. ・The CPAAOB will be authorized to issue recommendations for administrative actions or directions against CPAs, audit firms or the JICPA to the FSA. III.
Internal Control

The "Bill for Partial Amendments to the Securities Law" (Financial Instruments Sales Law) was presented to the Diet on March 13. In this bill it is stipulated that the "strengthening of internal controls for financial reporting" will be applied from the beginning of the business year after April 1, 2008.