Deloitte's IAS Plus website provides comprehensive information about international financial reporting in general and the International Accounting Standards Board (IASB) activities in particular — a central knowledge repository on International Financia
Deloitte's IAS Plus website provides comprehensive information about international financial reporting in general and the International Accounting Standards Board (IASB) activities in particular — a central knowledge repository on International Financia
Deloitte's IAS Plus website provides comprehensive information about international financial reporting in general and the International Accounting Standards Board (IASB) activities in particular — a central knowledge repository on International Financia
IAS Plus 最新资讯. 国际财务报告准则 2010 年度改进 国际会计准则理事会(IASB)于2010 年5月6日发布了《国际财务报告准则 的2010年度改进》 - 包括对7项国际 财务报告准则(IFRS)的修订.这是 IASB根据年度改进程序发布的第三批 修订,该程序旨在对国际财务报告准 则进行并非迫切的必要修订. 下文的表格列出了所有...
有关修订源自向国际财务报告准则解释委员会提交的三个事项.在对该等事 项进行讨论后,委员会建议 IASB 在对 IFRS 10,IFRS 12 和 IAS 28 进行有限 范围修订时处理该等事项. 请参阅以下网站了解更多信息: www.iasplus.com www.deloitte.com 有关修订引入了哪些变更? 编制合并财务报...
IAS Plus features: Newsabout global financial reporting developments, presented intuitively with related news,publications, events and more Summaries of allstandards, interpretations andprojects, with complete histories of developments and standard-setter discussions together with related news and publications ...
The IAS Plus website, at www.iasplus.com, provides extensive information, tools, and other resources related to international accounting and auditing, international financial reporting, and the International Accounting Standards Board (IASB)...
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The problem here is that IAS 28 does not say anything about gains or losses on partial disposals when equity method is kept. However, I’ve seen it a few times and the practice is that yes, gains or losses are recognized. The journal entry is: ...