its information technology systems, to its tax reporting requirements, to the way it tracks stock-based compensation. 8 For the CPA profession, the use of IFRS by U.S. The bottom line is that CPAs need to begin to publicly held companies will create the need for prepare for the day in...
Income tax accounting under IFRS A look ahead Initial :所得税会计准则下一个超前的初始 下载文档 收藏 打印 转格式 91阅读文档大小:99.44K8页千百度文档上传于2014-12-10格式:PDF Hedge accounting under IFRS 9 - Building a better …:国际财务报告准则9 -建立一个更好的对冲会计下… ...
迎接IFRS系列四IAS12所得税之会计处理.PDF,《迎接 IFRS》系列四 :IAS 12所得稅之會計處理 34 所得稅會計一向是財務報導中較為複 公報的主要規定 支付時始准予認列,或資產與負債在 雜的一環,這不但是因為稅法規定在 稅法上得認列的金額可能與財務報導 當期所得稅與遞延所
Deferredtax 遞延所得稅 358 Deferredtaxassets 遞延所得稅資產 359 deferredtaxincome 遞延所得稅利益 360 Deferredtaxliabilities 遞延所得稅負債 361 Definedbenefitliability 確定福利負債 362 Definedbenefitobligation 確定福利義務 11 「重要會計用語中英對照」 Item Term in English Term in Chinese 363 Defined...
讲稿ifrs 15客户收入1523 c.pdf,IFRS 15 IFRS15Revenuefromcontractswithcustomers isconcerned withthe recognitionofrevenuesarisingfromfairlycommon transactions. • Thesaleofgoods • Therenderingofservices • Theusebyothersofentityassetsyieldinginterest
IFRIC 23, Uncertainty over Income Tax Treatments, effective for annual periods beginning on or after 1 January 2019 这是2017年6月颁布的准则解释,用于说明 IAS 12 所讨论的所得税事项中一些不确定性因素,包括:1)如何判断应当逐一考虑各种不确定事项,还是应当合并在一起处理;2)要充分考虑税务检查的可能影响...
income Items that will not be reclassified to profit or loss: Re‑measurement of the defined benefit pension plans 32 Income tax relating to re‑measurement of the defined benefit pension plans 18 Change in fair value of financial assets Income tax relating to change in fair...
转格式 1105阅读文档大小:136.11K6页mailzyj上传于2012-12-01格式:PDF 国际会计准则IAS IFRS 中文繁体版本IFRS10.1 热度: 国际会计准则IAS IFRS 中文繁体版本IAS36-1 热度: 国际会计准则IAS IFRS 中文繁体版本IFRS3-1 热度: RGT z1 Framework FrameworkforthePreparationandPresentation ...
This publication helps entities in developing disclosures on the impact of the implementation of Pillar Two model rules that meet the requirements of the Amendments to IAS 12 Income Taxes.
income Treasury shares Non-controlling interests Total equity Non-current liabilities Non-current provisions Long-term financing liabilities Non-current other financial liabilities Non-current other liabilities Deferred tax liabilities Non-current deferred income Current liabilities Current provisions Short-term...