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