Tag Archive For "Accounting Standard"
IFRS 5 — Non-current assets held for sale and discontinued operations
IFRS 5 — Non-current assets held for sale and discontin …
IFRS 15 – Asset Exchange
IFRS 15 – 非货币性的资产互换 认定 什么叫做非货币性资产的互换呢？我们先解释一下什么叫做 …
IFRS 13 — Fair Value measurement
IFRS 13 — Fair Value measurement the price that would b …
IAS 16—Property Plant and Equipment
IAS 16—Property Plant and Equipment #会计学笔记/财务会计/固定资产 定义 …
IAS 37—Provisions, contingent liabilities and contingent assets
IAS 37—Provisions, contingent liabilities and contingen …
IAS 8 — Change in Accounting policies
IAS 8 — Change in Accounting policies Objective: …
IAS 36 — Impairment Loss
IAS 36 — Impairment Loss 必须进行减值测试的资产 Annual impa …
IAS 36 – Impairment Loss Measure
IAS 36 – Impairment Loss Measure Impairment Indic …
IAS 23 — Borrowing Costs
IAS 23 — Borrowing Costs 我们的企业有时候没有钱来购买固定资产，这个时候 …
IAS 32 — Financial Instruments: Presentation
IAS 32 — Financial Instruments: Presentation Cla …
IFRS 15 — Revenue
IFRS 15 — Revenue 确认 利润表之中的利润 利润表之中的利润一般来自于， 我们日常售出货物，或 …
IAS 12 —Taxation – Defer Tax
IAS 12 ——Taxation—Defer Tax 递延所得税的存在，比起所得税的存在，其实 …
IAS 40 — Investment Property
IAS 40 — Investment Property 定义 Investment property is …
IAS 21 — Foreign transactions and entities
IAS 21 — Foreign transactions and entities Defin …
IAS 38 — Intangible Assets
IAS 38 — Intangible Assets 定义 An intangible asset is an …
IAS 38 – Intangible Assets-Recognition
IAS 38 – Intangible Assets-Recognition 对于无 …
IAS 7 – Statement of Cash flow
IAS 7 – Statement of Cash flow #会计学笔记/财务会计/现金流量表 …
IAS 19 — Employee benefits—Post-employment benefits
IAS 19 — Employee benefits—Post-employment benefits &nb …
IAS 20 — Government Grants
IAS 20 — Government Grants #会计学笔记/财务会计/政府补助 确认 Grants a …
IFRS 16 — Lease
IFRS 16 — 租赁 #会计学笔记/财务会计/租赁 Main feature of the IFRS 16 …