IAS 30 requires disclosures in financial statements of banks and similar financial institutions.

IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions, which had originally been issued by the International Accounting Standards Committee in August 1990. In August 2005 the Board issued IFRS 7 Financial Instruments, which replaced IAS 30 and

2023年4月13日 · IAS 30, Disclosures in the Financial Statements of Banks and Similar Financial Institutions, is a global accounting standard that sets out the disclosure requirements for banks and similar financial institutions.

In April 2001 the International Accounting Standards Board (Board) adopted IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions, which had originally been issued by the International Accounting Standards Committee in August 1990.

1991年1月1日 · 30．银行应揭示以资产负债日至合同到期目的剩余期限为基础，将资产和负债按相关偿还期分类的分析资料。 31．资产和负债的偿还期与利率的配比和有控制地错开，对银行的管理当局至关重要。

IAS 30 is an International Accounting Standard that provides guidelines for the disclosures required in the financial statements of banks and other financial institutions. The purpose of this standard is to ensure that the users of the financial statements have access to all relevant information necessary to assess the financial position ...

2013年8月24日 · IAS 30.13 and IAS 30.23 include guidelines for the limited circumstances in which income and expense items or asset and liability items are offset. A bank must disclose the fair values of each class of its financial assets and financial liabilities as …

2024年4月10日 · IAS 30, titled "Disclosures in the Financial Statements of Banks and Similar Financial Institutions," provided guidelines on the disclosures required in the financial statements of banks and...

2022年9月27日 · IAS 30 include guidelines for the limited circumstances in which income and expense items or asset and liability items are offset. A bank must disclose the fair values of each class of its...

This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2025, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2025, …