IASB最近完成了其主要财务报表项目的技术工作,预计将于2024年第二季度发布新的国际财务报告准则第18号“财务报表列报和披露”(IFRS 18Presentation and Disclosure in Financial Statements,简称IFRS 18)。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 ...
IASB最近完成了其主要财务报表项目的技术工作,预计将于2024年第二季度发布新的国际财务报告准则第18号“财务报表列报和披露”(IFRS 18Presentation and Disclosure in Financial Statements,简称IFRS 18)。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 ...
国际会计准则理事会(IASB)启动了主要财务报表(Primary Financial Statements)项目,以回应投资者对公司业绩报告的可比性和透明度的担忧。IASB最近完成了其主要财务报表项目的技术工作,预计将于2024年第二季度发布新的国际财务报告准则第18号“财务报表列报和...
您指的是 “waspresentation of financial statements” 吗? ▾ 英语-中文正在建设中 presentation名— 报告名 · 介绍名 · 列报名 · 陈述名 · 演讲名 · 外貌名 · 颁奖典礼名 · 表象名 · 外观名 presentation— 演示 · 简报 本集团名
IAS 1 Presentation of Financial Statements 【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
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?
Financial statementsstatement of financial positionSIRESummary This chapter presents what the complete set of financial statements consists of. In limited circumstances, the Standard allows the statement of comprehensive income and the statement of changes of equity to be combined in a single statement ...
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. ...
IAS 1 International Accounting Standard 1 Presentation of Financial Statements This version was issued in September 2007 and includes subsequent amendments resulting from IFRSs issued up to 30 November 2008. Its effective date is 1 January 2009. IAS 1 Presentation of Financial Statements was issued by...
1)replacesIAS1PresentationofFinancialStatements (revisedin1997),andshouldbeappliedforannualperiodsbeginningon orafter1January2005.Earlierapplicationisencouraged. ReasonsforRevisingIAS1 IN2.TheInternationalAccountingStandardsBoarddevelopedthis revisedIAS1aspartofitsprojectonImprovementstoInternational AccountingStandards....