[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30095":3,"doc-seo-30095":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30095,1099514067438,"River Wang","https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc",8,"Research & Report","Law and Regulation Governing Accounting in Business","This document outlines the key areas of law and regulation governing accounting practices in business, focusing on regulatory bodies, company legislation, and international regulations. It details the responsibilities of directors in producing financial statements that provide a 'true and fair' view, emphasizing adherence to accounting standards, sufficient information for users, and the absence of material misstatements. The document further explains the role of the IFRS Foundation as the supervisory body for the IASB, with objectives to develop, promote, and ensure the rigorous application of high-quality, globally accepted financial reporting standards. It highlights the IFRS Foundation's commitment to considering the needs of emerging economies and SMEs and fostering the convergence of national and international standards. The International Accounting Standards Board (IASB) is identified as the independent standard-setting body responsible for developing and publishing IFRSs. Additionally, the IFRS Interpretations Committee (IFRS IC) is described as the group that reviews widespread accounting issues and provides authoritative guidance through IFRICs, while the IFRS Advisory Council (IFRS AC) functions as the formal advisory body to the IASB and IFRS Foundation, comprising diverse stakeholders affected by the IASB's work. The document serves as a foundational overview of the regulatory framework for accounting and financial reporting.","cbCaiqWARRONdmCi","https://ap.wps.com/l/cbCaiqWARRONdmCi","pdf",350363,1,1778285618,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","law-and-regulation-governing-accounting-in-business","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/law-and-regulation-governing-accounting-in-business/30095",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]