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《国际会计准则第 1号—财务报表列报 (1 997年修订 )》第 1 1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打算用于不重要项目。解释公告第 12号合并—特殊目的实体
Paragraph 1 of IAS 1, Presentation of Financial Statements (Revised in 1997) states that financial statements can only be prepared in accordance with each of the applicable international accounting standards and each interpretation issued by the Standing Interpretations Committee It is considered consistent with IAS. The Standing Interpretations Committee explained that the announcement was not intended for use on insignificant items. Explanatory Note No. 12 Merger - Special Purpose Entities