IAS 1 requires management to make an assessment of an entity's ability to continue as a going concern. If management has significant concerns about the entity's ability to continue as a going concern, the uncer
1 IASC的建立 国际会计准则委员会成立之初，并没有强有力的政治经济背景，只是选择国际上倍受关注的主要会计项目，在适当比较和挑选的基础上，调和各国同类或类似的准则，废除一些不正确的会计惯例，然后允许剩下的多种会计处理并行，允许会计实务在多个备选会计程序和会计方法中选择，从而形成易于被各国和各地区接受与...
When preparing financial statements, management shall make an assessment of an entity’s ability to continue as a going concern. An entity shall prepare financial statements on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic ...
1. Going concern When preparing financial statements, management should make an assessment of an enterprise's ability to continue as a going concern. 基本假设 2. Accrual basis An enterprise should prepare its financial statements, except for cash flow information, under the accrual basis of accoun...
andnotmerelythelegalform;[2](iii)areneutral,thatisfreefrombias;(iv)areprudent;and(v)arecompleteinallmaterialrespects.Managementshoulddeveloppoli28基本假设1.GoingconcernWhenpreparingfinancialstatements,managementshouldmakeanassessmentofanenterprise'sabilitytocontinueasagoingconcern.基本假设1.Goingconcern29基本假设...
assessmentneedstotakeintoaccounthowuserswithsuchattributescould reasonablybeexpectedtobeinfluencedinmakingeconomicdecisions. Notescontaininformationinadditiontothatpresentedinthestatement offinancialposition,statement(s)ofprofitorlossandother comprehensiveincome,separateincomestatement(ifpresented), statementofchangesinequity...
s ability to continue as a going concern. An entity shall prepare financial statements on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so. When management is aware, in making its assessment, ...
1 GoingconcernWhenpreparingfinancialstatements managementshouldmakeanassessmentofanenterprise sabilitytocontinueasagoingconcern 基本假设 2 AccrualbasisAnenterpriseshouldprepareitsfinancialstatements exceptforcashflowinformation undertheaccrualbasisofaccounting Undertheaccrualbasisofaccounting transactionsandeventsarerecognized...
IAS 1 International Accounting Standard 1 Presentation of Financial Statements This version was issued in September 2007 and includes subsequent amendments resulting from IFRSs issued up to 30 November 2008. Its effective date is 1 January 2009. IAS 1 Presentation of Financial Statements was issued by...
(e) Give an assessment of the Feminist critique of contemporary global issues. Q2. (a) Is Realist Approach the best method to understand International Relations? Examine this in the context or Classical Realism. (20 Marks)(b) How has the development of Global capitalism changed the nature of...