المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : ملخص للمعايير الدولية من bdo



محاسب متخصص
12-17-2014, 10:15 AM
IFRS AT A GLANCE
IFRS at a Glance (IAAG) has been compiled to assist in gaining a high level overview of International
Financial Reporting Standards (IFRSs), including International Accounting Standards and
Interpretations.
IAAG includes all IFRSs in issue as at 1 July 2014.
If a Standard or Interpretation has been revised with a future effective date, the revised Standard or
Interpretation has also been included and is identified by an (R) suffix.
Some standards and interpretations that were superseded for periods beginning on or after 1 January
2013 (i.e. IAS 19, IAS 27, IAS 28, IAS 31, SIC-12, and SIC-13) can be found at the back of this
publication.