Quality of Financial ReportingAccounting is a media which communicates the business and financial information of each and every organisation so as to cater to the needs of various interested parties. Business involves undertaking a series of activities, which may be financial or nonfinancial, to ...
GAAP stands for generally accepted accounting principles, which are the generally accepted standards for financial reporting in the United States. IFRS stands for International Financial Reporting Standards, which are a set of internationally accepted accounting standards used by most of the world’s coun...
描述财务报告的目标以及财务报告标准在证券分析和估值中的重要性 描述国际会计准则委员会的概念框架conceptual framework,包括财务报告的质量特征、财务报告的限制以及所需的报告要素 如前所述,IASB财务报告概念框架Conceptual Framework for Financial Reporting阐述了为外部用户external users准备和列报财务报表所依据的概念。
Guding framework: IASB Conceptual Framework for Financial Reporting, adopted in 2010, revised in 2018. The IASB framework details the qualitative characteristics of financial statements and specifies the required reporting elements. Standard-setting bodies professional organizations of accountants and auditors...
国际财务报告准则（International Financial Reporting Standards，简称IFRS）是由国际会计准则理事会（International Accounting Standards Board，IASB）制定的财务报表编制与列报框架及其相关的准则和解释公告。这些准则和解释公告为全球范围内的企业提供了统一的财务报告标准。许多现行的IFRS准则之前是以“国际会计...
Due to complexity of International Financial Reporting Standards the process is far from being simple. Therefore companies that undertake this transition need to start their preparations well ahead of time. PwC has recognised for some time that using the IFRS framework can dramatically improve the qual...
知识是浩瀚的海洋发奋识遍天下字立志读尽人间书精品word文档值得下载internationalfinancialreportingstandards国际财务报告准则internationalaccountingstandards国际会计准则国际会计准则理事会iasb所颁布的准则称为国际财务报告准则可以理解它是一本书其中包括国际会计准则只是书里的一部分包括41个小准则和解释公告 International ...
International Financial Reporting Standards #NameIssued IFRS 1First-time Adoption of International Financial Reporting Standards2008* IFRS 2Share-based Payment2004 IFRS 3Business Combinations2008* IFRS 5Non-current Assets Held for Sale and Discontinued Operations2004 ...
Viewpoint is our online resource for finance professionals worldwide. It covers financial reporting under IFRS, US GAAP and national GAAP. An online tool, it allows you access to the latest financial reporting information wherever you are, 24 hours a d
International Financial Reporting Standards IFRS 2 Share-based Payment IFRS 3 Business Combinations IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IFRS 7 Financial Instruments: Disclosures IFRS 8 Operating Segments IFRS 9 Financial Instruments ...