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国际会计准则第２１号内容简介纳鹏杰，王瑜国际会计准则委员会新制定和颁发了（国际会计准则２１号：外汇汇率变动的影响）（以下简称新准则），以替代１９８３年７月通过的（国际会计准则第２１号：外汇汇率变动影响的会计）。新准则是在旧准则的基础上结合世界各国经济...
IASP No. 21 Summary NA Peng, WANG Yu The International Accounting Standards Board (IASB) has newly formulated and issued (IAS 21: Impact of Changes in Foreign Exchange Rates) (hereinafter referred to as the “New Standard”) as an alternative to the one adopted in July 1983 (IAS 21: Accounting for the Effects of Changes in Foreign Exchange Rates). The new guidelines are based on the old guidelines combined with the economies of all countries in the world ...