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迄今为止,国际会计准则委员会正式发布的国际会计准则(IAS)共31条,即IASl——IAS31。其中IAS3“合并会计报表”已自1990年1月1日起被IAS27“合并财务报表和对子公司投资的会计”和IAS28“对联营企业投资的会计”所代替;IAS6“价格变动在会计上的反映”已自1983年1月1口起被IAS15“反映价格变动影响的资料”所代替。因此,目前实际有效的国际会计准则是29条。(以上中译本见中国经济出版社出版的《国际会计准则》)自1994年1月1日起,IAS7“财务状况变动表”将由“现金流量表”所代替,编号不变,仍为IAS7。(新的IAS7的译文见本刊本期)
So far, the International Accounting Standards Board officially released a total of 31 International Accounting Standards (IAS), namely IASl - IAS31. The IAS3 Consolidated Financial Statements has been replaced by IAS 27 Accounting for Consolidated Financial Statements and Investments in Subsidiaries and IAS 28 Accounting for Investments in Associated Enterprises as of January 1, 1990; IAS 6, “Changes in Price, Accounting Reflected in ”has been replaced by IAS15“ Reflecting the Effect of Price Fluctuations ”since January 1, 1983. Therefore, the current effective international accounting standards is 29. (See the IASC published by China Economic Publishing Press in the above translation.) With effect from January 1, 1994, the IAS 7 Statement of Changes in Financial Position will be replaced by the Statement of Cash Flows. (Translation of the new IAS7 see this issue)