IFRS and IAS Summaries (2014) 《国际财务报告准则》及《国际会计准则》摘要 (2014) This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. 本摘要由国际财务报告准则基金会...
with IFRS in an orderly manner. In addition, IASB maintains liaison with other key This Publication countries through the International Accounting Standards Advisory Council (SAC). Madam Feng This publication summarises some of the differences between IFRS and PRC GAAP. For this purpose, we Shuping...
This chapter aims to illustrate the main impacts of IAS/IFRS standards on an insurance undertaking. In the paragraphs that follow the impacts deriving from IAS/IFRS are described in detail.IAS 39 defines the main changes concern the introduction of new rules of classification, and measurement of ...
This chapter aims to illustrate the main impacts of IAS/IFRS standards on an insurance undertaking. In the paragraphs that follow the impacts deriving from IAS/IFRS are described in detail.IAS 39 defines the main changes concern the introduction of new rules of classification, and measurement of ...
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In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then, IAS 34 has been amended by the following IFRSs: • IAS 1Presentation ...
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 reference must be made to International Financial Reporting Standards...
Moving Toward Global Accounting Standards Significant progress has been made toward developing a single set of high-quality global accounting standards since the IASC was replaced by the IASB. TheEuropean Unionhas adopted IFRS, leaving the United States, Japan, and China as the only major capital ...
In addition, this offer only provides the e-Book of IFRS 2013 in e-PDF format (which can be viewed by using Adobe Digital Editions). xi 1 INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS Introduction Origins and Early History of the IASB The Current Structure Process of IFRS?
March 2025 IFRS Foundation Trustees meeting London, UTC+0 Latest Deloitte publications Adoption of IFRS Sustainability Disclosure Standards by jurisdiction 20 Dec 2024 Roadmap on Sustainability Disclosure in Hong Kong and HKFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Inform...