المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Financial reporting in hyperinflationary economies



محاسب متخصص
08-11-2014, 05:52 AM
FINANCIAL REPORTING IN
HYPERINFLATIONARY ECONOMIES
CONTENTS
Paragraph
Objective .................................................. .................................................. 1
Scope .................................................. .................................................. ..... 1A–6
Definitions .................................................. ............................................... 7
The Restatement of Financial Statements .................................................. .. 8–34
Statement of Financial Position .................................................. ......... 14–26
Statement of Financial Performance .................................................. .. 27
Surplus or Deficit on Net Monetary Position ........................................ 28–29
Cash Flow Statement .................................................. ........................ 30
Corresponding Figures .................................................. ...................... 31
Consolidated Financial Statements .................................................. .... 32–33
Selection and Use of the General Price Index ....................................... 34
Economies Ceasing to be Hyperinflationary ............................................... 35
Disclosures .................................................. .............................................. 36–37
Effective Date .................................................. .......................................... 38−39