عنوان فارسی مقاله: استانداردهای گزارشگری مالی بین‌المللی


عنوان انگلیسی مقاله:

IFRS






 

فهرست مطالب

IFRS
Who Impacted?
Differences between IFRS & US GAAP
Transition
Other Considerations




بخشی از مقاله

IFRS for SMEsCompleted contract method for revenue recognition is prohibited.
Hedge accounting is limited under IFRS for SMEs.  Only permitted for the following hedge risks:
Interest rate risk of a debt instrument
Foreign exchange interest rate risk in a firm commitment or highly probable forecasted transaction
Foreign exchange risk in a net investment
Price risk of a commodity




دانلود رایگان مقاله پاورپوینت انگلیسی IFRS



 

کلمات کلیدی: 

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