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Syllabus A4. The Regulatory Framework

Syllabus A4

The Regulatory Framework 4 / 5

a) Understand the role of the regulatory system including the roles of the IFRS Foundation (IFRSF), the International Accounting Standards Board (IASB), the IFRS Advisory Council (IFRS AC) and the IFRS Interpretations Committee (IFRS IC).

b) Understand the role of International Financial Reporting Standards.