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DipIFR
Syllabus A. International sources of authority

Syllabus A. (IASB) and the regulatory framework 1 / 1

• Discuss the need for IFRSs and possible barriers to their development
• Explain the structure and constitution of the IASB and the standard setting process
• Understand and interpret the IASB’s Financial Reporting Framework
• Explain the progress towards international harmonisation
• Account for the first-time adoption of IFRSs
(IASB) and the regulatory framework