中小主體國際財務報告準則及其實施-免費閱讀
【正文】 E Revaluation of intangibles SMEs的基本情況 Basic information about IFRS_SMEs ?SMEs主要有哪些特點？ Major attributes of the Standard？ ③確認和計量方面的簡化 （ Recognition and measurement simplifications） 如，金融工具：兩分類；簡化套期會計 Financial instruments: Two classifications, not four Drop “continuing involvement approach” for derecognition Much simplified hedge accounting SMEs的基本情況 Basic information about IFRS_SMEs ?SMEs主要有哪些特點？ Major attributes of the Standard？ ③確認和計量方面的簡化 （ Recognition and measurement simplifications） 如， 所有的研發(fā)支出和借款費用費用化（ Expense all Ramp。D Expense all borrowing costs） 不分可供出售金融資產(chǎn)和持有至到期（ Simplified accounting for financial instruments Amortized cost、 fair value through Pamp。 it holds assets in a fiduciary capacity for a broad group of outsiders as one of its primary businesses. This is typically the case for banks, credit unions, insurance panies, securities brokers/dealers, mutual funds and investment banks. SMEs的基本情況 Basic information about IFRS_SMEs ? SMEs適用哪些對象？ Who will be eligible to use the standard？ 外部使用者包括不直接經(jīng)營企業(yè)的所有者、現(xiàn)有或潛在的債權人以及信用評級機構等 external users include owners who are not involved in managing the business, existing and potential creditors, and credit rating agencies. SMEs的基本情況 Basic information about IFRS_SMEs ? SMEs適用哪些對象？ Who will be eligible to use the standard？ 哪些企業(yè)必須提供通用目的財務報表是公共利益問題 由法律和監(jiān)管要求決定 ,而不是國際會計準則理事會 Which entities must produce GPFS is a public interest i
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