中小主體國際財(cái)務(wù)報(bào)告準(zhǔn)則及其實(shí)施(參考版)
2025-07-21 06:55本頁面
【正文】 Much less fair value for agriculture Sharebased payment – can use directors? judgement in estimating value Subsidiary of a listed pany can use it if the sub itself is not listed SMEs的基本情況 Basic information about IFRS_SMEs ?SMEs主要有哪些特點(diǎn)？ Major attributes of the Standard？ ④ 大幅度減少了披露要求 完整的國際財(cái)務(wù)報(bào)告準(zhǔn)則 – 超過 3,000 項(xiàng)披露要求、中小企業(yè)準(zhǔn)則 – 大概 300 項(xiàng) Reduced disclosures Full IFRSs – more than 3,000 items in the disclosure checklist IFRS for SMEs – roughly 300 disclosures ⑤ 使用清晰、易懂的語言起草和編寫 （ Simplified drafting） SMEs的基本情況 Basic information about IFRS_SMEs ?SMEs后續(xù)如何更新？ How to Plan for maintenance？ 獲取 2年實(shí)施經(jīng)驗(yàn)后考慮進(jìn)行修訂 Initial prehensive review after 2 years implementation experience 更正錯(cuò)誤 /簡化及不明確之處 Fix errors and omissions, lack of clarity SMEs的基本情況 Basic information about IFRS_SMEs ?SMEs后續(xù)如何更新？ How to Plan for maintenance？ 考慮完整國際準(zhǔn)則的變化和更新要求 Also consider need for improvements based on recent IFRSs and amendments to IASs 初次更新后 ,每三年修訂一次 Thereafter once every three years (approximately) omnibus exposure draft of updates SMEs的基本情況 Basic information about IFRS_SMEs ?如何考慮 SMEs在中小主體的實(shí)施？ How to implement? 建立中小企業(yè)準(zhǔn)則實(shí)施工作組 ,解決實(shí)施中的問題，以問答的方式提供指南 國際會(huì)計(jì)準(zhǔn)則基金會(huì) 2022年底前開發(fā)培訓(xùn)材料 譯為多種語言、免費(fèi)提供 SME Implementation Group will be formed to address questions Guidance in the form of Qamp。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
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