基本信息·出版社：International Accounting Standards Committee Foundation IASCF ·页码：2880 页 ·出版日期：2009年03月 ·ISBN：1905590903 ·Int ...
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International Financial Reporting Standards IFRS 2009 |
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基本信息·出版社：International Accounting Standards Committee Foundation IASCF
·页码：2880 页
·出版日期：2009年03月
·ISBN：1905590903
·International Standard Book Number：1905590903
·条形码：9781905590902
·EAN：9781905590902
·版本：2009
·装帧：平装
·正文语种：英语
·外文书名：《2009国际财务报告准则》合订本
内容简介 《国际财务报告准则（IFRS）2009》（英文版）是国际会计标准委员会（IASB）权威公告统一文本的唯一官方印刷版。本书为国际财务报告准则(IFRS)、国际会计准则（IAS）、国际财务报告解释委员会（IFRIC）和国际会计准则委员会常设解释委员会（SIC）解释及支持文件（包括截至2009年1月1日IASB发表的解释性范例、执行指导，作为结论和提出不同意见的出发点）的最新版本单卷合订本。该合订本2009版的主要变动包括：
- 一个修订的准则——IFRS 1
- 对作为单个文件发表的IFRS的修改
- 对第一个年度改进计划中发表的IFRS的修改
- 对由于那些修订或改动的准则导致的IFRS的修改
- 三个新的解释—IFRIC 15-1
该合订本还包括“国际会计准则委员会（IASC）基金会章程”、“国际会计准则理事会(IASB)财务报表编报框架”、“国际财务报告准则序言”、IASB和IFRIC审计程序手册、一个更新的词汇表和一个综合索引。
International Financial Reporting Standards IFRSs 2009 (English) is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements. This edition presents in a single volume the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), IFRIC and SIC Interpretations and the supporting documents-application guidance, illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as issued by the IASB at 1 January 2009. The main changes in this 2009 edition of the Bound Volume are expected to include:
- two revised standards
- IFRS 1 and IFRS 3
- one amended standard - IAS 27
- amendments to IFRSs that were issued as separate documents
- amendments to IFRSs issued in the first annual improvements project
- amendments to other IFRSs resulting from those revised or amended standards
- three new Interpretations - IFRICs 15-17
The versions of IFRS 1, IFRS 3 and IAS 27 that are being superseded by the new versions have been omitted. The volume also includes the IASC Foundation Constitution, the IASB Framework for the Preparation and Presentation of Financial Statements, the Preface to International Financial Reporting Standards, the Due Process Handbooks for the IASB and IFRIC, an updated Glossary of Terms, and a comprehensive Index.
