国际会计师绳墨第1号——财政报表的列报

  原题目:国际会计师绳墨第1号——财政报表的列报

  

  IAS 1 Presentation of Financial Statements

  国际会计师绳墨第1号——财政报表的列报

  This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities. It sets out overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content.

  本绳墨论述了财政报表说出的基础,确保主体的财政报表和以后时间财政报表和其他主体的报表具拥有却比性。本绳墨提出产了财政报表列报的尽体要寻求,供了报表构造指点并提出产了对报表情节的最低要寻求。

  A complete set of financial statements comprises:

  (a) a statement of financial position as at the end of the period;

  (b) a statement of comprehensive income for the period;

  (c) a statement of changes in equity for the period;

  (d) a statement of cash flows for the period;

  (e) notes, comprising a summary of significant accounting policies and other explanatory information; and

  (f) a statement of financial position as at the beginning of the earliest comparative period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.

  壹套完整顿的财政报表带拥有:

  (1)当期期末了资产拉亏空表;

  (2)当期盈利表;

  (3)当期权利变募化表;

  (4)当期即兴金流动量表;

  (5)脚注,带拥有主体采取的严重会计师政策概述和其他说皓性信息;以及

  (6)主体采取会计师政策追溯调理、追溯重述或重分类其财政报表项目时最早却比时间的期初财政情景表。

  An entity whose financial statements comply with IFRSs shall make an explicit and unreserved statement of such compliance in the notes. An entity shall not describe financial statements as complying with IFRSs unless they comply with all the requirements of IFRSs. The application of IFRSs, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation.

  会计师主体依照IFRS编制财政报表该当在脚注中皓白和无管的说皓此雕刻壹雄心。摒除匪会计师主体确实依照IFRS编制报表,不然不能说出报表遵循了国际财政报告绳墨的整顿个要寻求。采取IFRS并在必要时供额外面说出,则被认干将到臻财政报表的公允列报。

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