L1 24 Financial Reporting Standards
By: Steven Popovic
A describe the objective of financial statements and the importance of financial reporting standards in security analysis and valuation;,
B describe roles and desirable attributes of financial reporting standard-setting bodies and regulatory authorities in establishing and enforcing reporting standards, and describe the role of the International Organization of Securities Commissions;,
C describe the status of global convergence of accounting standards and ongoing barriers to developing one universally accepted set of financial reporting standards;
...
