The term regulatory framework refers to the body of rules and regulations which apply to the financial
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The term "regulatory framework" refers to the body of rules and regulations which apply to the financial statements of limited companies. This framework includes company law, accounting standards and (for listed companies) stock exchange regulations.
(a) State the objectives of the International Accounting Standards Board. Also explain the role of the IFRS Advisory Council and the IFRS Interpretations Committee.
(b) Explain the term "Generally Accepted Accounting Practice" (GAAP).
Financial StatementsFinancial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...
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Regulatory framework as defined refers to the standards rules and regulations applicable in fin...View the full answer
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Related Book For 
International Financial Reporting A Practical Guide
ISBN: 978-1292200743
6th edition
Authors: Alan Melville
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