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企业会计准则实务案例
国内及国际会计准则
企业会计准则
企业会计准则-解释
企业会计准则——应用指南
企业会计准则——应用案例
国际财务报告准则
国际财务报告准则解释
IFRIC 22 外币交易和预付对价 (Foreign Currency Transactions and Advance Consideration)
IFRIC 7 应用《国际会计准则第29号——恶性通货膨胀经济中的财务报告》中的重述法 (Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies)
IFRIC 16 境外经营净投资套期(Hedges of a Net Investment in a Foreign Operation)
IFRIC 19 以权益工具消除金融负债 (Extinguishing Financial Liabilities with Equity Instruments)
IFRIC 10中期财务报告和减值(Interim Financial Reporting and Impairment)
IFRIC 12 服务特许权协议(Service Concession Arrangements)
IFRIC 21 征收费用(Levies)
IFRIC 2 合作社之社员股份及类似工具(Members’ Shares in Co-operative Entities and Similar Instruments)
IFRIC 17 向所有者分配非现金资产(Distributions of Non-cash Assets to Owners)
IFRIC 5 退役、复原和环境恢复基金产生的权益(Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds)
IFRIC 20 露天矿生产阶段的剥离(Stripping Costs in the Production Phase of a Surface Mine)
IFRIC 1 现有退役、复原和类似负债的变动(Changes in Existing Decommissioning, Restoration and Similar Liabilities)
IFRIC 6 参与废弃电器和电子设备特定市场产生的负债(Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment)
IFRIC 14 《国际会计准则第19号》：对设定受益资产的限制、最低资金要求及其相互作用(IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction)
IFRIC 23 所得税之不确定性之处理(Uncertainty over Income Tax Treatments)
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国内及国际会计准则
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国际财务报告准则解释
IFRIC 14 《国际会计准则第19号》：对设定受益资产的限制、最低资金要求及其相互作用(IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction)
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.pdf
83.7KB
IFRIC14_2022_中文.pdf
393.7KB
IFRIC 6 参与废弃电器和电子设备特定市场产生的负债(Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment)
IFRIC 23 所得税之不确定性之处理(Uncertainty over Income Tax Treatments)
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