對國際會計標準提出改善的意見(PDF 404)

Contents
Pages
Inv ITation to Comment 5-12
Exposure Drafts:
IAS 1 Presentation of Finan cial Statements 13-64
IAS 2 Inventor IEs 65-84
IAS 8 Accounting Poli cies,
Changes in Accounting Estimates and Errors
85-108
IAS 10 Events After the Balance Sheet Date 109-116
IAS 15 Information Reflecting the Effects of Changing
Prices
117-120
IAS 16 Property, Plant and EQuipment 121-160
IAS 17 Leases 161-174
IAS 21 The Effects of Changes in Foreign Exchange Rates 175-208
IAS 24 Related Party Disclosures 209-228
IAS 27 Consolidated and Separate Finan cial Statements 229-252
IAS 28 Accounting for Investments in Asso ciates 253-276
IAS 33 Earnings Per Share 277-338
IAS 40 Investment Property 339-350
Cons EQuential Amendments to IASs
and W IThdrawal of SIC Int ERPretations
351-404
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