(減価償却の会計) IAS 5 Information to Be Disclosed in Financial Statements 【财务报表应披露的信息】 (財務諸表に開示すべき情報) IAS 6 Accounting Responses to Changing Prices 【针对物价变动的会计应对】 (物価変動に対する会計対応) IAS 7 Statement of Cash Flows 【现金流量表】 (キャッシュ・...
evaluating the overallpresentation ofthefinancial statements. asiasat.com asiasat.com 審核工作亦包括評估董事所採用的會計 政策是否恰當及所作的會計估計是否合理,以及評估財務報表的整體呈列方式。 asiasat.com asiasat.com The Sub-Fund's redeemable Class A units meet ...
IAS 1, Disclosure of Accounting Policies; IAS 5, Information to be Disclosed in Financial Statements; and IAS 13, Presentation of Current Assets and Current Liabilities. IAS 1 (revised 1997) was approved by the IASC Board in July 1997 and became effective for financial statements covering periods...
Part_2_Chapter_2_Presentation_of_financial_statements_(IAS_1)
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?
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. ...
国际财务报告准则第3号——企业合并 国际财务报告准则第4号——保险合同 国际财务报告准则第5号——持有以备出售的非流动资产和终止经营 国际财务报告准则第6号——矿产资源勘探和评价 FrameworkFor thePreparationandPresentationofFinancialStatements PURPOSE AND STATUS OF THE FRAMEWORK The IASB'sFramework for the Pr...
12 2.2 IAS1 Presentation of Financial Statements………18 2.3 IAS7 Cash Flow Statements………25 2.4 IAS8 Accounting Policies, Changes in Accounting Estimates and Errors……… 30 CHAPTER 3 BANLANCE SHEET AND INCOME STATEMENT 3.1 IAS2 Inventories………34 3.2 IAS11 Construction Contracts………...
ACCA P2 Presentation of Financial Statements (IAS 1) 15:04 ACCA P2 Property, plant and equipment (IAS 16) - Revaluation increase 19:16 ACCA P2 Provisions, contingent assets and liabilities (IAS 37) 17:09 ACCA P2 Regulatory Framework 14:17 ACCA P2 Related parties (IAS 24) 11:24 ...