International Accounting Standard(国际会计标准说明).doc,International Accounting Standard 1 Presentation of Financial Statements This version includes amendments resulting from new and amended IFRSs issued up to 31 March 2004. The section “Changes in th
global accounting standards that require transparent and comparable information in general purpose financial statements. In pursuit of this objective, the Board cooperates with national accounting standard-setters to achieve convergence in accounting standards around the world. Trustees Board Members are appoi...
International Accounting Standard(国际会计标准说明) 格式:DOC 页数:28 上传日期:2018-04-19 06:50:11 浏览次数:84 下载积分:1600 加入阅读清单 还剩27 页未读,是否继续阅读? 此文档由 精品文库 分享于 2018-04-19 请拖动滑块继续阅读 不看了,直接下载阅读了该文档的用户还阅读了这些文档 3 p. 国际...
11. the following is not a change in accounting policies: (1) an accounting policy applied to transactions or other transactions that are substantially different from the transactions or other events that occurred previously; (2) adopt new accounting policies for transactions or other matters which ...
4.separatefinancialstatementsispreparingconsolidatedfinancialstatementsexceptinaccordancewiththerequirementsofthisstandardoutside,orinadditiontothe"financialstatementsfinancialstatementpreparationofIASthirty-first:financialreport"interestsinjointventuresor"InternationalAccountingStandardsNo.twenty-eighth:"thejointventureinvestment...
International Accounting Standard 16 (国际会计标准16).pdf,EC staff consolidated version as of 16 September 2009, EN – EU IAS 16 FOR INFORMATION PURPOSES ONLY International Accounting Standard 16 Property, Plant and Equipment Objective 1 The objective
国际会计准则---会计政策、会计估计变更和差错(The internationalaccountingstandards,accountingpolicies, changesinaccountingestimatesanderrors) InternationalAccountingStandards--accountingpolicies, accountingestimates,changesanderrors Internationalaccountingstandardseighthrevision200X objective Thepurposeofthisstandardistospecify...
2.thisstandarddoesnotdealwiththeaccountingmethodsof enterprisemergeranditsimpactontheconsolidatedfinancial statements,includingthemergergoodwillofenterprises(see "InternationalAccountingStandardsNo.twenty-second enterprisesmerge"(revised1998)). 3.theGuidelinesshallalsoapplytotheaccountingof subsidiaries,jointlycontrolled...
International Accounting Standard 1 Presentation of Financial Statements Objective Scope DefinitionsIAS 1 IFRS Foundation11 This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity's financial statements of previous periods and ...
IFRS9,即 International Financial Reporting Standard 9,是国际财务报告准则第9号——金融工具,由国际会计准则理事会(International Accounting Standards Board ,简称IASB)于2014年7月24日正式发布,与2018年1月1日起开始生效。IFRS9将金融资产分为3类:1.以摊余成