IASB最近完成了其主要财务报表项目的技术工作,预计将于2024年第二季度发布新的国际财务报告准则第18号“财务报表列报和披露”(IFRS 18Presentation and Disclosure in Financial Statements,简称IFRS 18)。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 ...
IASB最近完成了其主要财务报表项目的技术工作,预计将于2024年第二季度发布新的国际财务报告准则第18号“财务报表列报和披露”(IFRS 18Presentation and Disclosure in Financial Statements,简称IFRS 18)。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 ...
IASB最近完成了其主要财务报表项目的技术工作,预计将于2024年第二季度发布新的国际财务报告准则第18号“财务报表列报和披露”(IFRS 18Presentation and Disclosure in Financial Statements,简称IFRS 18)。IFRS 18规定了财务报表信息的列报和披露要求,并...
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...
中国会计准则CAS与国际会计准则IFRS对比(第1回)区别/IAS/CPA/注册会计师/培训, 视频播放量 7110、弹幕量 0、点赞数 196、投硬币枚数 60、收藏人数 512、转发人数 48, 视频作者 全球财税解析, 作者简介 和气生财,相关视频:IFRS准则讲解_国际财务报导准则新趋势解析_普华
The article cites the difference between the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS). IAS refer to the standards issued by the former International Accounting Standards Committee, inherited by the present International Accounting Standards Board (...
IFRS 18 was issued in 2024 and is mandatorily applicable for the period starting on or after 1 January 2027, with earlier application permitted. However, please watch out because we need to apply IFRS 18 retrospectively, with the restatement of the comparative period. It means… Financial Stateme...
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IAS 1 Presentation of Financial Statements as issued at 1 January 2012. Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they will replace. This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements ...
IFRSs shall make an explicit and unreserved statement of such compliance in the notes. An entity shall not describe financial statements as complying with IFRSs unless they comply with all the requirements of IFRSs. The application of IFRSs, with additional disclosure when necessary, is presumed ...