海南CGA同学须知：国际财务报告准则的相关内容介绍

　　海南CGA同学须知：国际财务报告准则的相关内容介绍！
 

　　About IFRS
 

　　In 2011, international financial reporting standards (IFRS) will replace generally accepted accounting principles (GAAP). This means Canadian publicly-traded companies will be required to present financial statements in accordance with IFRS. This change will not only affect those involved in the development of financial information but also those who use this information.
 

　　Economic globalization brings increased demand for high quality, internationally comparable financial information. That’s why in 1999, CGA-Canada took the pioneering step of advocating for the convergence to IFRS in Canada and continues today to contribute to the evolution and adoption of IFRS.
 

　　By providing our professional advice to the accounting community, ensuring the latest information and professional development opportunities are available to CGAs and keeping the CGA Program of Professional Studies current, the Association is well prepared for the transition to IFRS.
 

　　CGA-Canada plays a critical role in international standards-setting through exposure draft comments and its international representation by virtue of being an International Federation of Accountants (IFAC) member body. Comments to the International Accounting Standards Board, the International Auditing and Assurance Standards Board, the International Ethics Standards Board for Accountants and the International Accounting Education Standards Board, among others, are provided on draft standards and emerging issues. And the Association, through its international delegates participates in several international accounting bodies, such as the International Federation of Accountants and the International Accounting Standards Board.
 

　　Through mandatory continuing professional development (CPD), members hone and acquire new skills in the rapidly changing and increasingly complex global business environment. The professional development website for CGAs and business professionals, PD Net, is a great resource on the new international standards.
 

　　For students wishing to enter the profession, the CGA Program of Professional Studies is kept current by a team of accounting and business experts and university professors from across Canada that includes authors, examiners, and specialists who are leaders in their area of expertise. CGA-Canada will have completely integrated IFRS into the curriculum by 2011.
 

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