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1国际会计准则委员会就分部报告发布意见稿近日,国际会计准则委员会(IASB)为提升分部报告的编报质量,公开发布了征求意见稿,该意见稿将作为国际财务报告准则(IFRS)ED8经营分部的征求意见稿。2国际会计师联合会发布新行为准则制定指南由于认识到道德价值和标准在保护公众利益方
1 IASB Issues Statement on Segment Report Recently, the IASB released its exposure draft to enhance the quality of the segment report. The draft of the draft of the opinion will serve as the basis of the International Financial Reporting Standards (IFRS) ED8 operating segment’s exposure draft. 2 IFAC Issues Guidance for Making New Code of Conduct Recognizing that ethical values and standards are in the public interest