单词 | INTERNATIONAL ACCOUNTING STANDARDS |
释义 | INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS 1. Presentation of Financial Statements (revised 2007) 2. Inventories (revised 2005) 7. Cash Flow Statements 8. Accounting Policies, Changes in Accounting Estimates, and Errors (revised 2003) 10. Events After the Balance Sheet Date (revised 2003) 11. Construction Contracts 12. Income Taxes 14. Segment Reporting (revised 2003) 16. Property, Plant and Equipment (revised 2003) 17. Leases (revised 2003) 19. Employee Benefits (revised 2011) 20. Accounting for Government Grants and Disclosure of Government Assistance 21. The Effects of Changes in Foreign Exchange Rates (revised 2003) 23. Capitalization of Borrowing Costs 24. Related Party Disclosures (revised 2009) 26. Accounting and Reporting by Retirement Benefit Plans 27. Consolidated and Separate Financial Statements (revised 2003) 28. Investments in Associates (revised 2011) 29. Financial Reporting in Hyperinflationary Economies 30. Disclosures in the Financial Statements of Banks and Similar Financial Institutions 31. Interests In Joint Ventures (revised 2003) 32. Financial Instruments: Presentation (revised 2003) 33. Earnings Per Share (revised 2003) 34. Interim Financial Reporting 36. Impairment of Assets (revised 2004) 37. Provisions, Contingent Liabilities and Contingent Assets 38. Intangible Assets (revised 2004) 39. Financial Instruments: Recognition and Measurement (revised 2005) 40. Investment Property (revised 2003) 41. Agriculture As indicated, many IASs have been issued in revised form under the International Accounting Standards Board’s Improvements Project. |
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