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Chapter 2
Accounting Laws and Regulation System
Learning Objectives
1.Levels in Regulatory Framework
●Get to know the relationship between each level in the Regulatory Framework
●Understand certain accounting concepts
2.The Structure and Standard-Setting Process of IASB
●Be clear with the structure of IASB and related parties
●Describe the steps IASB follows in setting standards
●Identify the advantages and disadvantages of adopting IFRSs
●Get to know the names of IFRSs/IASs currently in issue