对于我国境内企业适用IFRS编制财务报告时,税金及附加科目除土地增值税外通常被包含在Administrative expenses或Other expenses当中,而土地增值税由于是对其增值所得额进行征税,在IFRS下被视为属于所得税的一种,通常在Income tax项目中进行列报。 (一)PWC illustrative HKFRS consolidated financial statements (二)EY illust...
PWC illustrative consolidated financial statements 对于所有者权益变动表而言,实务中IFRS与中国企业会计准则相比,只是将计入其他综合收益或资本公积的部分按照性质单列出来,如现金流量套期储备、公允价值变动计入其他综合收益的储备、长期资产重估储备、股份支付储备等。当存在这些报表项目时,最左侧变动列示的名称也因此会与...
These illustrative financial statements are not a substitute for reading the standards and interpretations themselves or for professional judgement as to the fairness of presentation. They do not cover all possible disclosures that IFRS requires, nor do they take account of any specific legal framework...
下方所示是一种IFRS下资产负债表列示的方式,供各位参考。 PWC illustrative consolidated financial statements 对于所有者权益变动表而言,实务中IFRS与中国企业会计准则相比,只是将计入其他综合收益或资本公积的部分按照性质单列出来,如现金流量套期储备、公允价值变动计入其他综合收益的储备、长期资产重估储备、股份支付储备等...
The 2023Illustrative disclosuresprovide example disclosures of the climate-related impact related to the fictitious corporation’s biological assets, property, plant and equipment and emissions schemes. OurClimate change financial reporting resource centreprovides FAQs to help companies identify the potential ...
Please refer to Appendix 23 of Main Board Listing rules / Appendix 16 of GEM Listing rules for detailed disclosure requirements of corporate governance report.December
Here you will find Australian illustrative financial statements. December 2024 (and June 2025) year ends: Quality Holdings (Australia) Limited – Interim (June 2024 and December 2024) December 2023 (and June 2024) year ends: Quality Holdings (Australia) Limited – Interim (June 2023 and December...
IFRS Illustrative Financial Statements 2024 18 Sep 2024 IFRS illustrative financial statements 2023 27 Sep 2023 IFRS in your pocket 2023 07 Sep 2023 All Related Related Dates Effective date of amendments to the SASB standards 01 Jan 2025 All Related Contact...
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普华永道《VALUE Plc Interim financial report》 02 毕马威《Illustrative disclosures Guide to condensed interim Financial Statements》 03 毕马威《Disclosure Checklist Guide to condensed interim Financial Statements》 04 安永《Good Group - Int...