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IAS8是在IAS5有关收益表应提供资料的基础上,就收益表项目应包括的内容及不应包括的内容,进行规定。这涉及到非常项目、前期项目和会计政策、会计估计变更等等。因此该准则对于企业财务报表的揭示是非常重要的。新旧IAS8之间最明显的变化就是在准则标题上发生了重大的改变。旧准则的标题是“非常项目、前期项目和会计政策的变更”,而新准则的标题为“本期净损益、基本错误和会计政策的变更”,这体现了新准则在规范的内容及相关的术语方面有了一些变化,下面就这些变化的内容做一
IAS8 is based on IAS5 income statement should provide information on the basis of the income statement should include the content and should not include provisions. This involves extraordinary projects, previous projects and accounting policies, changes in accounting estimates and so on. Therefore, the guidelines for the disclosure of corporate financial statements is very important. The most obvious change between old and new IAS8 is the significant change that has taken place in the title of the guidelines. The old standard is titled “Changes in Extraordinary Items, Previous Projects and Accounting Policies”, while the new standard is titled “Net Profit / Loss for the Period, Fundamental Errors and Changes in Accounting Policies”, which reflects the content of the new standard and related There are some changes in the terminology, the following content on these changes to do one