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Accounting the influence of Corporate governance in International Financial Reporting StandardsYen, Ping 25 July 2012 (has links)
International Financial Reporting Standard focuses on principle-based and fair-value, IFRS main assets weigh foundation, regard amalgamating the report form as enterprise main consolidated-report, attention to financial-report information reveal transparency and express so as to business's view.
Corporate governance has managed already for the global common understanding on industry, chain of command of risk, system of managing, in order to improve the quality of managing, strengthen the foundation stone of managing physique and international competitiveness, the opportunity and transparency are tall that information is revealed, demonstrate the operation conditions and financial affairs of the company behave and can be supervised.
Suitable International Financial Reporting Standard (IFRS) Open for issue company, control inside system the proclaimed in writing include in there are management, the speciality accounting of International Financial Reporting Standard, reach the operation activity result, express and must stipulate and fill one in accordance with the communique that reveals its dependability through the figure of the financial statement, integrality, saving the regulation, rules and regulations procedure and work rule from damage, depending on to enterprise's assets, carry out implementation.
Countries all over the world attention to transparency that enterprise manage more and more, no matter in Corporate governance, Control system or International Financial Reporting Standard information their reveal transparency all for ask usually mainly, International Financial Reporting Standard, Control system, Corporate governance the three and is both as moving closely bound uply in succession, can bring up high-quality enterprises and market culture.
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