The content
of this publication is the sole responsibility of the University
of Paisley, Corporate Solutions Consulting Ltd
and Caspian Invest Ltd and can in no way be taken to reflect the
views of the European Union
Materials designed
to help educators understand and teach the theory and practice
of NASCOs will be posted here. Materials to be made available
will initially include technical
commentaries and presentation slides. In due course
the project intends to add the dissemination materials from
the NASCO seminars scheduled for 2007/2008 (see News and Events)
and a bank of technical questions and answers for use in teaching
the application of NASCO.
If you are willing and able to run training courses in NASCO
we would be interested to hear from you. Please register here
by completing this online registration form.
Technical Commentaries
The Technical Commentary to each NASCO is a detailed description
of the technical areas of accounting covered by the accounting
standard and is designed to explain to the NASCO standard
setters the requirements of the IAS/IFRS on which the NASCO
is based together with any deviations from the IAS/IFRS that
should be introduced in the NASCO. It also helps standard
setters decide on the form and content of the NASCO Exposure
Drafts published for public comment.
Later on these documents will form the basis of the Explanations
and Recommendations that are part of the Application Guidance
for each NASCO and in their revised form may be used to develop
an IFRS/NASCO comparison for the benefit of academics and
students of accounting.
Last updated: 26/03/2007
The
content of this publication is the sole responsibility of the University
of Paisley, Corporate Solutions Consulting Ltd
and Caspian Invest Ltd and can in no way be taken to reflect the views
of the European Union
