Plant and EquipmentIAS 17 LeasesIAS 18 RevenueIAS 19 Employee BenefitsIAS 20 Accounting for Government Grants and Disclosure of Government AssistanceIAS 21 The Effects of Changes in Foreign Exchange RatesIAS 22 Business Combinations – Superseded by IFRS 3 effective 31 March 2004IAS 23 Bo...
IFRS 和GAAP 最大的不同在于他们的发展历史不同 IFRS来源于欧洲 欧洲公司有两个比较大的特点1.财报有地域差别 2.融资以银行借贷为主这样 他们就发展出了以principle为主的准则形式 简单说就是给你个大概范围 没有刻板的rule 这样 在不同国家之间 只要遵守principle就行了 剩下的部分可按照国家需求...
国际会计准则理事会（IASB）从 2002 年开始,将国际会计准则（IAS）更名为国际财务报告准则（IFRS）US GAAP由美国会计准则委员会（FASB）制定，从上个世纪50年代开始经过了60多年的发展和完善，US GAAP可以算是一个国际上最为复杂的会计准则系统。In October 2002, under the Norwalk Agreement the FASB...
assets are revalued and no equivalent adjustment is made for tax purposes; and the identifiable assets acquired and liabilities assumed in a business combination are generally recognised at their fair values in accordance with IFRS 3 Business Combinations, but no equivalent adjustment is made for tax...
IAS 31 and its accompanying documents have been amended by the following IFRSs: • IFRS 3Business Combinations (issued March 2004) • IFRS 5Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) * • IAS 27Consolidated and Separate Financial Statements (as amended ...
•IFRS 3 Business Combinations (issued March 2004)•IFRS 7 Financial Instruments: Disclosures (issued August 2005)•IFRS 8 Operating Segments (issued November 2006)*•IAS 1 Presentation of Financial Statements (as revised in September 2007)*•IFRS 3 Business Combinations (as revised in ...
(issued December 2004) * • IAS 23Borrowing Costs (as revised in March 2007) * • IAS 1Presentation of Financial Statements (as revised in September 2007) • IFRS 3Business Combinations (as revised in January 2008)† * • Improvements to IFRSs (issued May 2008) • Improvements ...
IFRS 3 Business Combinations states that an acquirer should recognize, separately from goodwill, the identifiable intangible assets acquired in a business combination。 * 先看看能不能 recognized separately from goodwill, 不行的话全部扔进 G/W Customer relationship (order backlog, 待执行合约) ...
In the case of business combinations, the entity shall disclose the information required by IFRS 3 Business Combinations; and changes in contingent liabilities or contingent assets since the end of the last annual reporting period. (i) (j) 17 Examples of the kinds of disclosures that are ...