国际会计准则第3O号--银行和类似金融机构财务报表应揭示的信息（International Accounting Standards No. 3O -- information to be disclosed in the financial statements of banks and similar financial institutions）.docVIP

国际会计准则第3O号--银行和类似金融机构财务报表应揭示的信息（International Accounting Standards No. 3O -- information to be disclosed in the financial statements of banks and similar financial institutions） International Accounting Standards No. 3O -- information to be disclosed in the financial statements of banks and similar financial institutions 1990-8-1 International Accounting Standards Board (published in August 1990, November 1994 format rearrangement) Range 1. the code applies to the financial statements of banks and similar financial institutions (hereinafter referred to as banks). 2. the term bank referred to in this code includes a major business that absorbs deposits and borrowings with loans and investments as B and belongs to all financial institutions within the scope of banks or similar regulations. No matter whether the name of the enterprise is bank or not, this rule applies. 3., the bank is an important and influential business department around the world. Most individuals and organizations use banks as depositors or borrowers. Banks play an important role in maintaining confidence in the monetary system through close ties with management and government, and through government regulations on their implementation. Therefore, people are generally concerned about the operating conditions of banks, especially the solvency and liquidity of banks, and the relative risks associated with different types of banking operations. The business activities of banks are different from those of other commercial enterprises, so the requirements of accounting and reporting are different. This standard acknowledges the special needs of the bank. This guideline also encourages the provision of financial statements on matters relating to management and control of liquidity and risk. 4. the code is a supplement to other international accounting standards applicable to banks, unless specified in other guidelines that do not apply to banks. 5. the code applies to separate financial statements and co