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2005 IFAC HANDBOOK OF INTERNATIONAL PUBLIC(pdf 822)英文

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2005 IFAC HANDBOOK OF INTERNATIONAL PUBLIC(pdf 822)英文內容簡介

Changes of Substance from the 2004 Handbook .................... 1
International Public Sector Accounting Standards B OArd – Interim
Terms of Reference .... 2
International Federation of Accountants... 7
Preface to International Public Sector Accounting Standards 12
Introduction to the Accounting Standards for the Public Sector........................... 19
IPSAS 1—Presentation of Finan cial Statements .................... 20
IPSAS 2—Cash Flow Statements............. 70
IPSAS 3—Net Surplus or Defi cit for the Period, Fundamental
Errors and Changes in Accounting Poli cies..................... 96
IPSAS 4—The Effects of Changes in Foreign Exchange Rates ........................... 123
IPSAS 5—Borrowing Costs ..................... 144
IPSAS 6—Consolidated Finan cial Statements and Accounting for
Controlled Ent IT IEs............................. 157
IPSAS 7—Accounting for Investments in Asso ciates ............ 178
IPSAS 8—Finan cial Reporting of Interests in Joint Ventures 192
IPSAS 9—Revenue from Exchange Transactions.................. 211
IPSAS 10—Finan cial Reporting in Hyperinflationary Econom IEs....................... 233
IPSAS 11—Construction Contracts.......... 246
IPSAS 12—Inventor IEs ............................ 274
IPSAS 13—Leases...... 287
IPSAS 14—Events After the Reporting Date......................... 318
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2005 IFAC HANDBOOK OF INTERNATIONAL PUBLIC(pdf 822)英文簡介結束
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