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2024-12-03T08:38:15Z
Microsoft Office Word
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准备——初现端倪的重大会计变更
毕马威中国 (kpmg.com/cn)
国际会计准则理事会(International Accounting Standards Board,简称IASB)提议澄清《国际会计准则第37号——准备、或有负债和或有资产》(IAS 37 Provisions, Contingent Liabilities and Contingent Assets)中的相关要求,并撤销《国际财务报告解释公告第21号——征税》(IFRIC 21 Levies)。这些提议可能会导致准备金额增加,并更早确认。
IFRS; 国际财务报告准则; IAS 37; 国际会计准则第37号; IFRIC 21; 国际财务报告解释公告第21号; provisions; 准备; contingent liabilities; 或有负债; contingent assets; 或有资产; levies; 征税
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