国际会计准则理事会(jasb)的国际财务报告准则(international financial reporting standards,ifrss)对公允价值的定义为:公平交易中。熟悉情况的当事人自愿据以进行资产交换或负债清偿的金额。
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按照国际财务报告准则,工行上半年实现税后利润648.8亿元,同比增长56.75%,成为上半年全球盈利最多的银行。
本公司员工福利计划详情列载于本年度报告按国际财务报告准则编制的财务报表附注34。
Details on employee welfare plans of the Company are set out in note 34 to the financial statements prepared in accordance with IFRS in this annual report.
本课程主要面向财务报表编制者和使用者,以及具备国际财务报告准则初步知识的会计学学生。
The course is primarily aimed at financial statement preparers and users, and accountancy students with some previous knowledge of IFRS.
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