Financial Reporting Standards - Video
Premium
This video by Arif Irfanullah provides a very clear understanding of the Financial Reporting Standards as a part of the CFA Level 1 syllabus. This first video talks about:
- Objective of Financial Statements
- Importance of Reporting Standards
- Standard Setting Bodies
- IASB - Stated Goals
- International Organization of Securities COmmissions (IOSCO)
- Barriers to Developing One Standard (Convergence)
- IASB Framework
- IASB General Requirements
- FASB Vs. IFRS GAAP Frameworks
- Characteristics of Effective Framework; Barriers
- Standard Setting Approach
Unlock Premium Content
Upgrade your account to access the full article, downloads, and exercises.
You'll get access to:
- Access complete tutorials and examples
- Download source code and resources
- Follow along with practical exercises
- Get in-depth explanations