Tuesday, January 8, 2013

Different Aspects Of The IFRS Conversion

By Dorothea Garner


The federation of accountants is in charge with issuing new accounting standards. It is also in charge with modifying the current standards. The framework of accounting is broken down into subsets and then implemented in different jurisdictions. The application of innumerable accounting policies leads to confusion in the accounting sector. The IFRS conversion is an attempt by the federation in order to tame all the chaos.

The accounting bodies are in charge of formulation of new disclosures. This form the basis on which the framework is built. The framework offers the accountants with guidance during the preparation of financial statements. There are various classes of items in the financial statements. The treatment of each and every item in the financial documents is clearly explained. Any modifications to such documents are based on the disclosures in the framework.

The framework is issued by the federation of accountants. The federations draw its members from different organizations around the world. Most of panel consists of members who have been drawn from various business organizations around the world. These are brought together to facilitate the process of drafting the various guidelines that will be used in the process of preparation of financial documents. They draft the various segments of the framework. Once the drafting has been done, the document is processed and then signed.

The federation is in charge of analyzing the business environment around the world. The analysis is carried out with an aim of establishing the most efficient ways of handling various transactions. The business and financial models on which the accounting is based on keeps changing. The changes are reflected into the frameworks by modifying the framework to suit the needs of various users. Changes are authorized by the panel. In some cases, the entire framework may be overhauled.

The formulated framework is adopted in different stages by different organizations around the world. The process of adoption is broken down to smaller stages such that each is manageable. Differences arise during adoption since each organization is run differently. This results in some loopholes which are taken advantage of by the corporate entities. The loopholes fuel manipulation of financial statements.

The accounting methods used differs from one jurisdiction to another. The differences are brought about by differences in business laws, taxation laws and finance organizations. The methods at disposal of management push them into applying the most efficient method. The application of policies and methods gives rise to confusion among accountants. Accounting malpractices arises as result of the confusion especially due to high rate of accounts manipulation.

The efforts to unify the accounting methods and policies applied are spearheaded by the federation of accountants and financial consultants. The International Financial Reporting Standards body takes care of all the modifications that need to be done. The harmonization efforts boil down to local bodies. They are pulled by the international bodies so as to lessen the burden of work to be done.

The adoption of new or modified disclosures takes place in series of documented steps. The IFRS conversion efforts also take place in documented stages. The most abused methods and policies are the first to be streamlined. This takes care of all the loopholes first. Review on the work done is carried soon after the implementation of harmonized structures.




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