国际会计准则第8号--本期净损益、基本错误和会计政策的变更（International Accounting Standards No. eighth - current net gains and losses, basic errors and changes in accounting policies）.docVIP

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国际会计准则第8号--本期净损益、基本错误和会计政策的变更（International Accounting Standards No. eighth - current net gains and losses, basic errors and changes in accounting policies）.doc

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国际会计准则第8号--本期净损益、基本错误和会计政策的变更（International Accounting Standards No. eighth - current net gains and losses, basic errors and changes in accounting policies）

国际会计准则第8号--本期净损益、基本错误和会计政策的变更（International Accounting Standards No. eighth - current net gains and losses, basic errors and changes in accounting policies） International Accounting Standards No. eighth - current net gains and losses, basic errors and changes in accounting policies 2002-6-25 15:54:00 International Accounting Standards Committee (revised December 1993) objective The purpose of this standard is to provide for the classification, disclosure and accounting of certain items in the income statement to enable all enterprises to prepare and report the income statement on a consistent basis. This not only enhances the comparability with the earlier financial statements of enterprises, but also increases the comparability of financial statements with other enterprises. Therefore, the code requires the classification and disclosure of extraordinary items and the disclosure of certain items in the profits and losses arising from normal business activities. The guidelines also provide for the changes in accounting estimates, changes in accounting policies, and changes in basic errors. Range 1. the Guidelines shall be applied when the income statement refers to the gains and losses arising from normal activities and extraordinary items, as well as to changes in accounting estimates, changes in basic errors, and changes in accounting policies. 2.. This code supersedes the changes in IAS eighth, extraordinary items, pre project and accounting policies approved by the company in 1977 3. the code relates to the disclosure of certain items in the current net profit and loss. These disclosures should be made, other than required by other international accounting standards, including the information to be disclosed by the accounting standards fifth of international accounting standards. 4. the code also deals with certain disclosure relating to discontinued operations, but does not cover issues relating to the recognition and measurement of discontinued operations. 5. t