文件国际财务报告准则前言.pdfVIP

Preface to IFRSs Preface to International Financial Reporting Standards1 This Preface is issued to set out the objectives and due process of the International Accounting Standards Board and to ex in the scope, authority and timing of application of International Financial Reporting Standards. The Preface was approved by the IASB in April 2002 and superseded the Preface published in January 1975 (amended November 1982). In 2007 the Preface was amended in January and October to