IFRS 16 – Leases handbook In-depth application guidance on the new leasing standard Read more Earnings per share – IAS 33 handbook Your step-by-step guide to EPS calculations and application issues Read more Combined and/or carve-out financial statements ...
本文翻译自KPMG公司的公开出版刊物IFRS15 handbook,只是对其进行粗略的翻译。对其英文原版不享有权利。本文仅供学习交流。如侵犯您的权利,还望及时与我联系。 IFRS15——20200501.docx 1.1M· 百度网盘发布于 2020-05-05 21:09 会计 赞同21 条评论 分享喜欢收藏申请转载 ...
Global minimum top-up tax under BEPS 2.0 Are disclosures in 2022 necessary before tax laws are changed? How should companies account for hyperinflationary economies? ESMA enforcement priorities for 2022 Calling for transparency and consistency within annual reports ...
Applying IFRS Standards to real transactions and arrangements can be a significant challenge. Insights into IFRS is based on KPMG member firms’ experience of applying IFRS Standards around the world and explains our views on many inter
The convergence handbook: a comparison between international accounting standards and UK financial reporting requirements, The Institute of Chartered Accountants of England and Wales. London. December: 108;.. Google Scholar Chua and Taylor, 2008 W.F. Chua, S.L. Taylor The rise and rise of IFRS:...
在IFRS和IFRIC Interpretations(IFRS解释委员会所发布的解释,以下或简称IFRIC)制定过程中需要遵循的程序与原则,由基金受托人制定的《应循程序手册》(Due Process Handbook)所规定。手册共分为9个章节,分别是介绍、监督、原则、技术工作计划、准则制定项目、新增或修订IFRS、IFRIC Interpretations、支持一致应用,以及违反应循...