如果企业确定可持续发展相关机遇的信息具有商业敏感性,则在有限情况下允许企业在其可持续发展相关财务披露中省略该信息 (IFRS S1 明确了特定情形),即使该信息是 FRS 可持续披露准则要求披露的信息且属于重要信息,也允许企业不予披露。
ACCA IFRS 15 vs. ASC 606 ACCA IFRS 15 vs. FRS 102 How ACCA IFRS 15 impacts different industries Common challenges in implementing ACCA IFRS 15 How IFRS 15 integrates with other international standards What is ACCA and how does it relate to IFRS 15? The Association of Chartered Certified Ac...
Significant amendments have also been made to a host of other financial reporting standards in the UK, such as FRS 100, 101, 103, 104, and 105. All of these serve to further align UK GAAP with IFRS. The impact of sustainability and ESG Along with stringent reporting requirements for fina...
the Managing Board 67 Investor and shareholder information Financial statements 70 IFRS consolidated financial statements 116 R AS financial statements Other information 122 C ompliance with the Corporate Governance Code developed by the Federal Commission on Securities Market 133 M ajor ...
Each variable region comprises three hypervariable regions also known as complementarity determining regions (CDRs) flanked by four relatively conserved framework regions (FRs). The three CDRs, referred to as CDR1, CDR2, and CDR3, contribute to the antibody binding specificity. In some embodiments...
ACCA IFRS 15 vs. ASC 606 ACCA IFRS 15 vs. FRS 102 How ACCA IFRS 15 impacts different industries Common challenges in implementing ACCA IFRS 15 How IFRS 15 integrates with other international standards What is ACCA and how does it relate to IFRS 15? The Association of Chartered Certified Ac...
然而,此类信息不得导致重要信息难以被有效获取。 如果企业确定可持续发展相关机遇的信息具有商业敏感性,则在有限情况下允许企业在其可持续发展相关财务披露中省略该信息 (IFRS S1 明确了特定情形),即使该信息是 FRS 可持续披露准则要求披露的信息且属于重要信息,也允许企业不予披露。