【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 【折旧会计】 (減価償却の会計) IAS 5 Information to Be Disclosed in Financial Statements 【财务报...
在国际会计中。由国际会计准则理事会（IASB)所发布的《国际会计准则》（International Accounting Standards）的缩写为IAS.IAS一共有41个准则：IAS 1 Presentation of Financial StatementsIAS 2 InventoriesIAS 3 Consolidated Financial StatementsIAS 4 Depreciation AccountingIAS 5 Information to Be Disclosed ...
4.企业合并中取得的无形资产(Consolidated financial statements) 在合并财务报表中确认无形资产的事项引起了一些不一致的问题。根据IFRS 3 企业合并准则,无形资产作为企业合并子公司资产的一部分,无形资产必须以公允价值确认。这意味着一些无法在子公司单体报表中确认的内部形成的无形资产(如品牌或开发支出)现在可以在合并...
This article reports that the International Accounting Standards Committee has published Consolidated Financial Statements and Accounting for Investments and Subsidiaries. The statement deals with the preparation and presentation of cons...
2.1 General differences of consolidated financial statements in German GAAP and IAS/IFRS 2.2 Explanation of a major difference between the German GAAP and IAS/IFRS 3 Conclusion Zielsetzung und Themenschwerpunkte (Objectives and Key Themes) This study examines the major differences between consolidated ...
consolidated financial statements available for public use that comply with International Financial Reporting Standards. 定义 Definitions 本号准则所使用的下列术语,具有特定的含义: 3 The following terms are used in this Standard with the meanings specified: 控制,是指统取某项经济活动的财务和经营政策,藉以...
1. This Standard should be applied in the preparation and presentation of consolidated financial statements for a group of enterprises under the control of a parent.2. This Standard should also be applied in accounting for investments in subsidiaries in a parent's separate financial statements.3. ...
Consolidated Financial Statements B Part-2 Financial Reporting ACCA #fr #acc 20:59 Consolidated Financial Statements B Part-3 Financial Reporting ACCA #fr #acc 17:23 Consolidated Financial Statements B Part-4 Financial Reporting ACCA #fr #acc 12:01 Consolidated Financial Statements B Part-5 ...
2. This Standard should also be applied in accounting for investments in subsidiaries in a parents separate financial statements. 3. This Standard supersedes IAS 3, Consolidated Financial Statements, except insofar as that Standard deals with accounting for investments in associates (see IAS 28, ...