IFRS 18规定了财务报表信息的列报和披露要求,并将取代国际会计准则第1号“财务报表列报”(IAS 1Presentation of Financial Statements,简称IAS 1)。IFRS 18将于2027年1月1日或之后开始的年度报告期间生效,并须重述比较期间数据。 谁会受到新准则的影响? 所有在各个行业采用IFRS会计准则的持份者均会受到影响。IFRS ...
IFRS 18规定了财务报表信息的列报和披露要求,并将取代国际会计准则第1号“财务报表列报”(IAS 1Presentation of Financial Statements,简称IAS 1)。IFRS 18将于2027年1月1日或之后开始的年度报告期间生效,并须重述比较期间数据。 谁会受到新准则的影响? 所有在各个行业采用IFRS会计准则的利益相关方均会受到影响。IF...
IFRS 18规定了财务报表信息的列报和披露要求,并将取代国际会计准则第1号“财务报表列报”(IAS 1Presentation of Financial Statements,简称IAS 1)。IFRS 18将于2027年1月1日或之后开始的年度报告期间生效,并须重述比较期间数据。 谁会受到新准则的...
IFRS 18规定了财务报表信息的列报和披露要求,并将取代国际会计准则第1号“财务报表列报”(IAS 1Presentation of Financial Statements,简称IAS 1)。IFRS 18将于2027年1月1日或之后开始的年度报告期间生效,并须重述比较期间数据。 谁会受到新准则的影响? 所有在各个行业采用IFRS会计准则的利益相关方均会受到影响。IF...
In accordance with IAS 1 Presentation of Financial Statements, which one of the following statements is correct? A. Assets and liabilities must be presented broadly in the order of their liquidity. B. Assets and liabilities can be offset if they result from the same transaction or event. C. ...
IAS 1 Presentation of Financial Statements 【财务报表的列报】 (財務諸表の表示) IAS 2 Inventories 【存货】 (棚卸資産) 棚卸(たなおろし) IAS 3 Consolidated Financial Statements 【合并财务报表】 (連結財務諸表) IAS 4 Depreciation Accounting
Financial statementsstatement of financial positionSIRESummary This chapter presents what the complete set of financial statements consists of. In limited circumstances, the Standard allows the statement of comprehensive income and the statement of changes of equity to be combined in a single statement ...
[...]principle”, revenue recognition, and treatment of capital expenditure,presentation of financial statements,employee benefits and budget information in financial statements. unesdoc.unesco.org unesdoc.unesco.org 项目组正在处理的一些关键领域为:“交付原则”、收入确认、资金支出处理、编制 财务报表、职工...
iaspresentationstatementsfinancialentityliabilities IAS1PresentationofFinancialStatements IAS1PresentationofFinancialStatements ThisrevisedStandardsupersedesIAS1(revised1997)Presentation ofFinancialStatementsandshouldbeappliedforannualperiodsbeginning onorafter1January2005.Earlierapplicationisencouraged. Contents IntroductionIN1-...
authorisation of the financial statements for issue, not to demand payment as a consequence of the breach. [IAS 1.74] However, the liability is classified as non-current if the lender agreed by the reporting date to provide a period of grace ending at least 12 months after the end of ...