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20 0 0年第四次国际会计准则委员会 (IASC)理事会会议于 10月 16日至 2 0日在日本东京举行。这次会议的成果主要有 :(1)通过了对《国际会计准则第 12号——所得税》、《国际会计准则第 19号——雇员福利》和《国际会计准则第 39号——金融工具 :确认和披露》的有限修改 ;(2 )通
The fourth meeting of the Board of Directors of the International Accounting Standards Board (IASC) in 2010 was held in Tokyo, Japan from October 16 to 20. The main outcomes of this meeting were: (1) the adoption of the amendments to IAS 12 - Income Taxes, IAS 19 - Employee Benefits and IAS 39 Financial Instruments : Confirmation and Disclosure "limited modification; (2) pass