掃碼下載APP
及時接收最新考試資訊及
備考信息
IASB在12月20日對IFRS 1 First-time Adoption of International Financial Reporting Standards(IFRSs)發行了兩條修正案。新的修正案肯定了在今年8月份和9月份作為公眾評論出版的單獨的征求意見稿。
The International Accounting Standards Board(IASB)today issued two narrow amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards(IFRSs).The amendments confirm proposals that were published as separate exposure drafts for public comment in August and September.
The first amendment replaces references to a fixed date of '1 January 2004'with 'the date of transition to IFRSs',thus eliminating the need for companies adopting IFRSs for the first time to restate derecognition transactions that occurred before the date of transition to IFRSs.The second amendment provides guidance on how an entity should resume presenting financial statements in accordance with IFRSs after a period when the entity was unable to comply with IFRSs because its functional currency was subject to severe hyperinflation.
The amendments to IFRS 1 are set out in Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters and are effective from 1 July 2011.Earlier application is permitted.
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 黄p网站| 亚洲精品一区二区三区蜜桃久 | 亚洲aa在线 | 亚洲人人精品 | 成人高清在线 | 国产va| 国产乱码一区二区三区 | 黄色福利网站 | 成人av片在线观看 | 成人福利视频在线 | 色黄啪啪网 | 疯狂做受xxxx国产 | 精品亚洲一区二区三区 | 亚洲不卡视频 | 国产精品区一区二区三 | 一级毛片网 | 在线不卡免费视频 | 国精产品一区一区三区视频 | 九九综合九九 | www.国产高清 | 51ⅴ精品国产91久久久久久 | 亚洲一区在线看 | 久久久久99精品国产片 | 日韩精品视频免费在线观看 | √新版天堂资源在线资源 | 国产污视频在线 | 最新的中文字幕 | 国产传媒在线播放 | 国产精品久久久久久妇女 | 久久成人国产 | 日韩电影精品 | av高清在线 | 91欧美一区二区三区综合在线 | 国产精品15p | 国产九色 | 欧美成人免费在线视频 | 狠狠综合久久av一区二区老牛 | av动漫一区二区 | 91国自产精品中文字幕亚洲 | 在线一级黄色片 | 日本免费三区 |