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08-第10号资产负俩表日后事项(08- No. tenth, two days after the balance sheet.)
08-第10号资产负俩表日后事项(08- No. tenth, two days after the balance sheet.)
08- No. tenth asset list.Txt negative mood matters after the aftershock, like the first love lover girl, afraid he does not come, and feared him. I heard The woman is like the clothes, Brothers are like hands and feet., in retrospect, I actually all flurry and confusion streaking more than 20 year! Im in a bad mood today. I only have four sentences to say, including this sentence and the first two sentences! Encyclopedia of accounting and auditing
international accounting standard
The date of the balance sheet matters
International Accounting Standards No. tenth, revised 1999
Catalog
objective
Range
Definition
Confirmation and measurement
The date of the balance sheet after adjustment
The date of the balance sheet after the non adjusting events
Dividend
Continuous operation
Disclosure
Approval date
Update on disclosure of balance sheet date
The date of the balance sheet after the non adjusting events
effective date
objective
The purpose of this code is to regulate:
(1) the enterprise should adjust its financial statements when the balance sheet on matters;
(2) enterprises to deal with the financial statements of the date of approval and the date of the balance sheet after the disclosure of matters.
The standard also requires that if the date of the balance sheet matters indicates that the going concern assumption is no longer applicable, the enterprise should not prepare its financial statements based on continuing operations.
Range
1. this standard applies to the balance sheet date events after the accounting and disclosure.
Definition
2. the following terms used in this code are defined as:
After the date of the balance sheet items, refers to the balance sheet date of approval of the financial statements and the favorable and unfavorable events occurring on offer. Events can be divided into two categories:
(1) provide evidence of the matters on the balance sheet date already exists (the date of the
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