pwc国际财务报告准则实务指南—2013年的变化.pdfVIP

A practical guide to new IFRSs for 2013 国际财务报告准则实务 指南—2013年的变化 April 2013 2013年4月 English with Chinese Translation 中英文对照 Contents Page Introduction 4 1. Amended standards 8 Presentation of items of OCI – IAS 1 amendment 8 Employee benefits – IAS 19 amendment 10 Government loans – IFRS 1 amendment 14 Offsetting requirements and converged disclosures – IAS 32 and IFRS 7 16 Transition guidance for IFRS 10, 11 and 12 – amendments to IFRS 10, 18 11 and 12 Exception from consolidation for ‘investment entities’ – amendment to 20 IFRS 10, IFRS 12 and IAS 27 2. New standards 24 Financial instruments – IFRS 9 24 Consolidated financial statements – IFRS 10 34 Joint arrangements – IFRS 11 36 Disclosure of interests in other entities – IFRS 12 40 Fair value measurement – IFRS 13