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2002年 3月, 国际会计准则委员会基金会 (IASCF) 成立了国际财务报告解释委员会 (IFRIC), 取代了以前国际会计准则委员会 (IASC) 下设的常设解释委员会 (SIC)。IFRIC在制定和改进财务会计和报告准则方面协助国际会计准则理事会 (IASB), 对国际财务报告准则 (IFRS) 尚未明确规定的新的财务报告问题, 以及已经或可能形成解释不一致的问题及时提供指南, 由此促进国际财务报告准则得到严格和一致的运用。IFRIC发布的国际财务报告解释公告是国际财务报告准则的组成部分。按照IASB的要求, 财务报表只有遵循了国际财务报告准则和国际财务报告解释公告的规定时, 才可称为遵循了国际财务报告准则。截至目前, IFRIC共发布了5项国际财务报告解释公告, 本刊将陆续刊登。
In March 2002, the International Accounting Standards Board Foundation (IASCF) established the International Financial Reporting Interpretations Committee (IFRIC) to replace the former Standing Interpretations Committee (SIC) under the International Accounting Standards Board (IASC). IFRIC assists the International Accounting Standards Board (IASB) in developing and improving financial accounting and reporting guidelines, providing timely updates on new financial reporting issues that are not yet clearly defined by International Financial Reporting Standards (IFRS), and on issues that have or may be caused by inconsistent interpretations Guidelines, thereby promoting the strict and consistent application of IFRS. IFRIC’s announcement of IFRICs is part of IFRS. In accordance with IASB’s requirements, financial statements can only be regarded as complying with IFRSs only if they comply with IFRSs and IFRICs. Up to now, IFRIC has released a total of five international financial statements to explain the announcement, the publication will be published.