Австралийский Совет по стандартам финансовой отчетности (AASB) представил свой собственный «концептуальный» анализ вопросов, связанных финансовым учетом обязательств.
http://v-otpuske.com
Австралийский Совет по стандартам финансовой отчетности (AASB) представил свой собственный «концептуальный» анализ вопросов, связанных финансовым учетом обязательств.
В публикации авторы выступают за более широкую трактовку самого понятия. А именно, что можно признавать обязательства на основе их соответствия...
... are appropriate for application to the public sector. Titles of the IPSASs and the exposure drafts are as follows:
IPSAS 9 Revenue from Exchange Transactions establishes requirements for the accounting treatment of revenue from exchange transaction. Non-exchange revenue, such as taxation, is not addressed in this standard. N
The IFAC Public Sector Committee (PSC)’s current activities are focused on the development of International Public Sector Accounting Standards (IPSASs) for financial reporting by governments and other public sector entities.
The IFAC Public Sector Committee (PSC)’s current activities are focused on the development of International Public Sector Accounting Standards (IPSASs) for financial reporting by governments and other public sector entities.
The work was established in late 1996 and aims to...