A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …

In March 2004 the Board issued IFRS 5 Non-current Assets Held for Sale and Discontinued Operations to replace IAS 35. Other Standards have made minor consequential amendments …

In March 2004 the Board issued IFRS 5 Non‑current Assets Held for Sale and Discontinued Operations to replace IAS 35. Other Standards have made minor consequential amendments …

国际会计准则（International Accounting Standards，IAS）：现行的国际财务报告准则是由国际会计准则理事会（IASB）制订发布的。 IASB 的前身是国际会计准则委员会（International …

This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or …

2023年4月15日 · IAS 35, or International Accounting Standard 35, “Discontinuing Operations,” is an accounting standard issued by the International Accounting Standards Board (IASB) that …

When applying IAS 36 – Impairment of Assets to discontinued operations, the enterprise should determine whether the recoverable value of the assets of Zhongshang Operations is assessed …

2024年12月13日 · A comprehensive guide to the applicable IFRS Accounting Standards, organised by standard. Please note this book has been prepared for general guidance on …

Sale transactions include exchanges of non‑current assets for other non‑current assets when the exchange has commercial substance [Refer: IAS 16 paragraph 25] in accordance with IAS 16 …

2024年7月19日 · 合并报表和企业合并是财务报告中的重要概念，涉及到国际财务报告准则(ifrs)中的多项标准，包括ifrs 3、ias 27和ias 37。 这些准则规定了如何处理企业间的合并、联营以及 …