. Students respond to 16 items of the questionnaire using a 5-point scale ranging from 1 (it does not describe at all my way of thinking and behaving) to 5 (it describes it perfectly).
O objetivo das demonstracoes contabeis, conforme a Estrutura Conceitual do IASB International Accounting Standards Board--"[...] e fornecer informacoes sobre a posicao financeira, o desempenho e as mudancas na posicao financeira de uma entidade que sejam uteis para uma ampla variedade de usuarios na tomada de decisoes economicas" (IASCF
, 2010, p.
Their current members reflect this mandate with members from 23 countries, seven organizations, which include senior financial officers, investment analysts, partners of audit firms, executives of international development and financial groups, and public interest bodies made up of other senior representatives, (IASCF
(104) The IASCF
Trustees, in their second five-yearly constitutional review, proposed expanding the size of the IASB to 16 members effective January 1, 2010.
(3.) A partir del 1 de marzo del 2010, este organismo cambio su denominacion de IASCF
por IFRS Foundation (IFRS, 2011).
has proposed changes to its constitution that seek to establish a sustainable funding system for the board to help insulate standard setters from short-term political pressures.
DiPiazza, Jr., serves as global CEO of PricewaterhouseCoopers and as a trustee of the International Accounting Standards Committee Foundation (IASCF
), a nonprofit, private-sector organization that oversees the activities of the International Accounting Standards Board (IASB).
Among the milestones is an evaluation of oversight of IASB and its parent body, the International Accounting Standards Committee Foundation, including the oversight conducted by IASCF
's new Monitoring Board formed this year to enhance ties to public authorities.
MEPs also voted (537 in favour and 20 against) to pump 38.7 million into three European and international financial oversight boards: theaInternational Accounting Standards Committee Foundation (IASCF
),athe European Financial Reporting Advisory Group (EFRAG) and the Public Interest Oversight Board (PIOB).
* The IASCF
must enhance the translation process to ensure that inconsistencies are avoided.