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| 名称： 2005 IFAC HANDBOOK OF INTERNATIONAL PUBLIC(pdf 822) |
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| 所属分类： 财务会计 |
| 下载要求： 1学币或VIP (学币和VIP购买说明) |
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| 文件大小： 3101 KB |
| 更新时间： 2007-5-6 8:32:07 |
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| ::2005 IFAC HANDBOOK OF INTERNATIONAL PUBLIC(pdf 822)电子书简介:: |
2005 IFAC HANDBOOK OF INTERNATIONAL PUBLIC(pdf 822)简介开始
2005 IFAC HANDBOOK OF INTERNATIONAL PUBLIC
SECTOR ACCOUNTING STANDARDS BOARD
PRONOUNCEMENTS
Scope of the Handbook
This Handbook brings together for continuing reference background information about
the International Federation of Accountants (IFAC) and the currently effective
pronouncements on Public Sector issued by IFAC as of January 1, 2005.
CONTENTS
Page
Changes of Substance from the 2004 Handbook
International Public Sector Accounting Standards BOArd – Interim
Terms of Reference
International Federation of Accountants
Preface to International Public Sector Accounting Standards
Introduction to the Accounting Standards for the Public Sector
IPSAS 1—Presentation of Financial Statements
IPSAS 2—Cash Flow Statements
IPSAS 3—Net Surplus or Deficit for the Period, Fundamental
Errors and Changes in Accounting PolicIEs
IPSAS 4—The Effects of Changes in Foreign Exchange Rates
IPSAS 5—Borrowing Costs
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