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《国际会计准则第 1号—财务报表的列报》(1997年修订 )第 11段指出 ,财务报表只有在符合适用的每项国际会计准则和常设解释委员会发布的每项解释公告时 ,才能被认为与国际会计准则保持一致。常设解释委员会解释公告不拟应用于不重要的项目。
Paragraph 11 of IAS 1 Presentation of Financial Statements (1997 Revision) states that financial statements can only be accounted for when they meet each of the applicable IASs and the Interpretation Commitments issued by the Standing Interpretations Committee Think with international accounting standards. The Standing Interpretations Committee explained that the announcement was not intended to be applied to insignificant items.