國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則實(shí)務(wù)指引

內(nèi)容概要

　　《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則實(shí)務(wù)指引：金融工具》指引介紹了與金融工具相關(guān)的一系列復(fù)雜的會(huì)計(jì)要求。近些年來，這方面的會(huì)計(jì)準(zhǔn)則變得越來越復(fù)雜，而本書包括了豐富的實(shí)務(wù)案例幫助解釋這一高難度的課題。

書籍目錄

第一章——概覽
第二章——引言
第三章——國(guó)際會(huì)計(jì)準(zhǔn)則第32號(hào)、國(guó)際會(huì)計(jì)準(zhǔn)則第39號(hào)及國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第7號(hào)的目標(biāo)與范圍
第四章——金融工具的性質(zhì)和特征
第七章——金融負(fù)債和權(quán)益
第十一章——列報(bào)和披露
中英文對(duì)照

章節(jié)摘錄

版權(quán)頁(yè)：   Location, level of disclosure and aggregation 11. 42 An entity is permitted to disclose some of the information required by the standard (specifically, the information on the nature and extent of risks arising from financial instruments required by paragraphs 31 to 42) either in the notes or on the face of the balance sheet or on the income statement. [IFRS 7 paras 8, 20 ].Some entities might present some of the information required by IFRS 7, such as the nature and extent of risks arising from financial instruments and the entity's approach to managing those risks, alongside the financial statements in a separate management commentary or business review. This is only permissible where the information is incorporated by cross-reference from the financial statements and is made available to users of the financial statements on the same terms as the financial statements and at the same time. [ IFRS 7 App B para 6 ]. 11.43 An entity should decide, in the light of its own circumstances, how much detail it should provide, how much emphasis it should place on different aspects of the disclosure requirements and how much aggregation it should undertake to satisfy the standard's requirements. Obviously, a significant amount of judgement is required to display the overall picture without combining information with different characteristics. A balance should be maintained between providing excessive detail that may not assist users of financial statements and obscuring important information as a result of too much aggregation. For example, an entity should not obscure important information by including it amongst a large amount of insignificant detail. Similarly, an entity should not disclose information that is so aggregated that it obscures important differences between individual transactions or associated risks. [ IFRS 7 App B para 3 ].

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《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則實(shí)務(wù)指引:金融工具》及其中文翻譯能夠提供實(shí)用的見解，并能夠作為會(huì)計(jì)原則與其具體應(yīng)用之間的橋梁來幫助財(cái)務(wù)總監(jiān)、會(huì)計(jì)人員、審計(jì)人員、分析人員及其他財(cái)務(wù)報(bào)表使用者。

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