中国大陆成为国际金融理财标准委员会(Financial Planning Standards Board，FPSB)正式会员的时间是( )。A．2004-9-1B．2005-4-1C．2005-7-1D．2006-4-1

相关问题 1：

Risk mitigation involves all but which of the following:A developing system standards (policies, procedure, responsibility standards)B obtaining insurance against lossC identification of project risksD performing contingent planningE developing planning alternatives

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相关问题 2：

Financial Planning: the factors involved in deciding on appropriate pricing strategies

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相关问题 3：

3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred taxprovision for their company. They are quite surprised at the impact on the provision caused by changes in accountingstandards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-basedPayment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 andthe directors are unsure how the deferred tax provision will be calculated in its financial statements ended on thatdate including the opening provision at 1 November 2003.Required:(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferredtaxation under IAS12 ‘Income Taxes’. (5 marks)

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相关问题 4：

5 The International Accounting Standards Board (IASB) is currently in a joint project with the Accounting StandardsBoard (ASB) in the UK and the Financial Accounting Standards Board (FASB) in the USA in the area of reportingfinancial performance/comprehensive income. The main focus of the project is the development of a single statementof comprehensive income to replace the income statement and statement of changes in equity. The objective is toanalyse all income and expenses and categorise them in a way that increases users’ understanding of the results ofan entity and assists in forming expectations of future income and expenditure. There seems to be some consensusthat the performance statement should be divided into three components being the results of operating activities,financing and treasury activities, and other gains and losses.Required:(a) Describe the reasons why the three accounting standards boards have decided to cooperate and produce asingle statement of financial performance. (8 marks)

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相关问题 5：

(b) Prepare a consolidated statement of financial position of the Ribby Group at 31 May 2008 in accordancewith International Financial Reporting Standards. (35 marks)

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相关问题 6：

(b) Identify and explain the financial statement risks to be taken into account in planning the final audit.(12 marks)

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相关问题 7：

下列关于CFP制度的建立和发展，描述错误的是( )。A．1970年，首家金融理财的专业协会——国际金融理财协会(International Association for Financial Planning IAFP)正式成立B．1972年美国金融理财学院创立和第一批(共计42人)学员获得国际金融理财师证书C．1990年12月，美国CFP理事会签署了第一个CFP商标国际许可证和联属协议，协议允许日本金融理财协会参照美国CFP标准委员会的模式，向达到教育、考试、工作经验和职业道德等严格要求的日本理财师颁发CFP资格证书D．1985年，经过美国国家资格认证管理委员会(National Commission for Certifying Agencies NCCA)的授权，美国金融理财学院和CFP学会共同设立了国际CFP标准与实践委员会(IBCFP)

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