Thank You Presentation by 游萬淵 執業會計師 張允洸 執行副總 ? 2011 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. The KPMG name, logo and ...
A明ANND选YD’S财YTR’训SAINTI—NRG—财AFI务iNn培aInN训ciGa，lT—精ra明iFnii之nnga选,nTchieaSlmTraartinDiencgis,iTonheSmartDecision perfpeercfetcatlallilaianccee 0 ifrs.org/Home.htmiaspluscasc.govmof.govasc.fasb.org ANDY’STRAINING—FinancialTraining,TheSmartDecision 1 ANDY’STRAINING—...
Financial Instruments: Presentation IAS 33 Earnings per Share IAS 34 Interim Financial Reporting IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 Intangible Assets IAS 39 Financial Instruments: Recognition and Measurement ...
International Financial Reporting Standards The views expressed in this presentation are those of the presenter, not necessarily those of the IFRS Foundation or the IASB IFRS Foundation IFRS Adoption and Implementation in the World and in Latin America Seminario IFRS Colombia November 2011 © 2010 IFR...
66 NCI share of post acquisition reserves of Odense (324×20%) 65 131 ANDY’S TRAINING—Financial Training, The Smart Decision 111 US GAAP常外币折算与IFRS的主要差异 International Financial Reporting Standards (IFRS) Currencies are defined as either foreign, functional currency, or presentation curren...
1. IFRS is principles-based It is a unique but flexible framework available for companies in all countries and all sectors. This principles-based factor enhances transparency as transactions must be registered in accordance with their substance and not merely their legal form: no differences between...
IFRS简介 Frameworkforthepreparationandpresentationoffinancialstatements《财务报告概念与框架》THEOBJECTIVEOFFINANCIALSTATEMENTS财务报表目标UNDERLYINGASSUMPTIONS基本假设QUALITATIVECHARACTERISTICSOFFINANCIALSTATEMENTS财务报表质量特性THEELEMENTSOFFINANCIALSTATEMENTS财务报表要素RECOGNITIONOFTHEELEMENTSOFFINANCIALSTATEMENTS财务报表要素...
IAS 32 Financial Instruments: Presentation IAS 33 Earnings per Share IAS 34 Interim Financial Reporting IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 Intangible Assets IAS 39 Financial Instruments: Recognition and Measurement ...
56、Turnover x x Presentation and Analysis7.2% 5.96% = x 1.21 (9,533 8,325) / 211-65Under both iGAAP and U.S. GAAP, interest costs incurred during construction must be capitalized.The accounting for exchanges of non-monetary assets has recently converged between IFRS and U.S. GAAP. U...
Ken and his team oversee the statements presentation and disclosure checklist. development of most of our IFRS materials, prepare our responses to IASB and IFRIC proposals, and are the final arbiters of IFRS-related technical IFRS financial Guidance on drafting IFRS financial statements questions. We...