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《国际会计准则第 1号—财务报表列报 (1997年修订 )》第 11段指出 ,财务报表只有在符合适用的每项国际会计准则和常设解释委员会发布的每项解释公告时 ,才能被认为与国际会计准则保持一致。常设解释委员会解释公告不打算用于不重要项目。解释公告第 7号引进欧元 参考资料 :
Paragraph 11 of IAS 1, Presentation of Financial Statements (1997 Revised), states that financial statements can only be considered if they meet each of the applicable IASs and each Interpretation Notice issued by the Standing Interpretations Committee Consistent with IAS. The Standing Interpretations Committee explained that the announcement was not intended for use on insignificant items. Explanatory notice No. 7 Introduction of the euro Reference: