P2 – Corporate Reporting Tips include: Q1 Foreign entity Statement of Financial Position /IS (Comprehensive income)/ Reconciliation or cashflow Revision of IAS 1 / ethics Q2/Q3 Mixed transactional * Financial instruments/ deferred tax/ actuarial gains and losses/ revaluation of assets/ forex gains/Losses * Segmental reporting/related party transactions/revenue recognition * Current issue * Harmonisation of accounting standards (IFRS and US)
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发表于 2008-5-23 11:33
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