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IFRSの初歩の初歩 - isid.co.jp

IFRS . ISID . IFRS . IFRS B/S = . IFRS .. P/L . IFRS IASB . Preface .. Objectives IFRS B/S P/L . of the IASB IASB .. The objectives of the IASB are: . (a) to develop, in the public interest, a single set of . high quality, understandable and enforceable global accounting standards that require high quality, IFRS . transparent and comparable information in nan- . cial statements and other nancial reporting to . help participants in the various capital markets of the world and other users of the information to . make economic decisions; .. PL BS .. IASB .. IASB .. = = .. IFRS 1.. I F R S .. IFRS IFRS . ( ).. IAS19 . IAS32,39 .. IAS36,38 . IAS37 . IAS40 . IFRS IAS41 . IFRS2 . IFRS3 . IFRS5 . IFRS 2. IFRS . IFRS .. IFRS .. 3 . IASB .. 2 .. 1 .. 10 ISID 03-6713-7036. Interface . IFRS IFRS . 2 .. 5.

11 Interface 2010.7 けるべきものは区分する。 (特にIFRSは金利との区分は厳格です) (2)実態認識:買戻条件付売買のようなものは実態で考える。

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Transcription of IFRSの初歩の初歩 - isid.co.jp

1 IFRS . ISID . IFRS . IFRS B/S = . IFRS .. P/L . IFRS IASB . Preface .. Objectives IFRS B/S P/L . of the IASB IASB .. The objectives of the IASB are: . (a) to develop, in the public interest, a single set of . high quality, understandable and enforceable global accounting standards that require high quality, IFRS . transparent and comparable information in nan- . cial statements and other nancial reporting to . help participants in the various capital markets of the world and other users of the information to . make economic decisions; .. PL BS .. IASB .. IASB .. = = .. IFRS 1.. I F R S .. IFRS IFRS . ( ).. IAS19 . IAS32,39 .. IAS36,38 . IAS37 . IAS40 . IFRS IAS41 . IFRS2 . IFRS3 . IFRS5 . IFRS 2. IFRS . IFRS .. IFRS .. 3 . IASB .. 2 .. 1 .. 10 ISID 03-6713-7036. Interface . IFRS IFRS . 2 .. 5.

2 IFRS . IFRS .. IFRS IFRS . IFRS .. IFRS.. IFRS .. IFRS IFRS .. IFRS .. IFRS .. IFRS . MD&A. Management Discussion & Analysis .. 11. Interfac


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