本專區之IFRSs公報數位學習課程，包含「推動我國採用國際會計準則」宣導說明會之 公報課程，另承蒙勤業、資誠會計師事務所提供專業教學資源，並已授權臺灣證券 交易所設立連結供外界參考，謹此誌謝。 ◇, 數位學習課程均為免費提供，惟僅能於 線上瀏覽收視，尚不提供視訊檔及講義資料之下載服務。 ◇, 宣導會講義資料請逕至 本 ...
IFRS 9對國內企業影響評估問卷(請依公司所屬業別填寫問卷), 105年05月09日. 2014年版IFRSs ... 證交所網站新設「國際會計準則(IFRSs)專區」, 098年03月13日 ...
已正式發布之IFRS正體中文版請見金管會證期局 國際財務報導準則下載專區 ... 金融工具：認列與衡量(2009年版). IAS 40, Investment Property 投資性不動產. IAS 41 ...
國際會計準則第40號（IAS 40 ）投資性資產 備註：國際會計準則第3號已失效，由準則第27號和第28號 ... 國際財務報導準則的一部分文件已經在國際會計準則理事會監督下，由財政部陸續翻譯成中文並出版，但還沒有將完整的國際財務報導準則翻譯成中文 ...
IAS 25, Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001. IAS 26, Accounting and Reporting by Retirement Benefit Plans, 1987.
25 September 2014, Amended by Improvements to IFRSs 2014 (servicing contracts and applicability of the amendments to IFRS 7 to condensed interim ...
IFRS 10 outlines the requirements for the preparation and presentation of consolidated ... If a parent loses control of a subsidiary, the parent [IFRS 10:25]:.
FRS 25 has been superseded by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland for accounting periods beginning on ...
Our mission is to develop IFRS Standards that bring transparency, accountability and efficiency to financial markets around the world. Our work serves the public ...
Our mission is to develop IFRS Standards that bring transparency, accountability and efficiency to financial markets around the world. Our work serves the public ...
