List of International Financial Reporting Standards (IFRS) When considering all the accounting standards followed to date, they include those that were established by IASC between 1973 and 2001 and those issued by IASB post-2001. In this section of the article, we would be listing all the IAS ...
需要向国际会计准则委员会（IASB）购买。不过在IASB官网上可以看到每个准则的摘要（Technical Summary）。
small and medium‐sized enterprisesSummary This chapter provides an overview of the International Accounting Standards Board (IASB) and its predecessor, the International Accounting Standards Committee (IASC). It explains the history, organisation, structure and funding, and provides a list of key ...
operating or financing outflow in accordance with ifrs, in the statement of cash flows the payment of cash dividends appears in the <list a> activities section as a <list b> of cash a. operating or investing; source b. operating or financing; use c. investing or financing; use d. inves...
https://www.ifrs.org/issued-standards/list-of-standards/www.ifrs.org/issued-standards/list-of...
Important note: The summary of disclosures that follows is a high-level summary of the main requirements of IFRS 12. It does not list every specific disclosure required by the standard, but instead highlights the broad objectives, categories and...
Following the table is a list of jurisdictions for which we are seeking information. Many jurisdictions that maintain their own local GAAP claim that their local GAAP is "based on" or "similar to" or "converged with" IFRSs. In some cases the wording...
List of Figures 1 Introduction 2 Main Part 2.1 General differences of consolidated financial statements in German GAAP and IAS/IFRS 2.2 Explanation of a major difference between the German GAAP and IAS/IFRS 3 Conclusion Executive Summary Due to a regulation of the European Union (EU) concerning ...
Subledger function Provides a dedicated data model for storing collecting, storing and combining key data at a granular level. Provides the opportunity for further analysis, including what-if analysis. Periodically records a summary-level entry in the general ledger. If information in a general ledge...
afrom a list 从名单 [translate] a(1)Summary of differences between GAAP in the local country and ROC GAAP or IFRS, if and when the reporting package is prepared (1)区别总结在GAAP在地方国家和ROC GAAP或IFRS之间的,如果和当报告的包裹准备 [translate] ...