11 PwC | New IFRS Accounting Standards for 2024 对《国际财务报告准则第16号—租赁》关于售后租回交易中的租赁负债的修订 生效日期 • 起始日在2024年1月1日或以后的年度期间 • 允许提前采用 问题 2020年6月,国际财务报告准则解释委员会发布了一项议程决定,针对承租人应如何计量售后租回交易 产生的使用权...
May 2023 English with Chinese Translation 2023年5月 中英文对照 In depth New IFRSs for 2023 洞察 2023年国际财务报告准则的变化 Contents Introduction Amended standards New standards 1 PwC | New IFRSs for 2023 目录 引言 修订的准则 新准则 洞察 – 2023年国际财务报告准则的变化 | 普华永道 2 ...
Joint arrangements are established for a variety of purposes (eg as a way for parties to share costs and risks, or as a way to provide the parties with access to new technology or new markets), and can be established using different structures and legal forms.为实现各种目的(例如,作为各方...
The IFRS Foundation is a not-for-profit organization focused on developing global accounting and sustainability disclosure standards within the financial reporting and sustainability sectors. It offers high-quality, understandable, enforceable, and globally accepted standards through its standard-setting boards...
词汇及原文翻译 Transfers that qualify for derecognition If an entity transfers a financial asset in a transfer that qualifies for derecognition in its entirety and retains the right to service the f…
Fair value measurement handbook Your guide to applying the requirements under IFRS® Accounting Standards and US GAAP Read more Guides to financial statements Illustrative disclosures and disclosure checklists under IFRS® Accounting Standards including past guides and sector supplements ...
GAAP vs. IFRS: 6 Differences Between Accounting Standards Learn the difference between IFRS and GAAP corporate accounting standards. GAAP is required for companies in the US, while IFRS is used internationally.On this page What are generally accepted accounting principles (GAAP)? What are Internationa...
This listing can be used to perform a quick check that new financial and sustainability reporting requirements such as new and revised accounting and sustainability disclosure standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close ...
Areas of focus for 2024 year ends Driving clarity in financial reporting Listen now Illustrative disclosures Your essential year-end guides Read more Disclosure checklist Your essential year-end guides Read more Newly effective IFRS® Accounting Standards New and forthcoming requirements Rea...
04 June 2024 Victor Chan Developments in global sustainability reporting from COP28 Key sustainability reporting developments from COP28 to help companies adopt new sustainability disclosure standards. Learn more 15 Dec 2023 Victor Chan What companies need to consider for classification of liabilities...