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Cash flow
IAS 7 Statement of Cash FlowsCash comprises cash on hand and demand deposits.Cash equivalents are short-term, highly liq···...
时间:2024-07-24
Income Taxes
IAS 12 Income TaxesIt requires an entity to recognise current tax liabilities and current tax assets based on the tax le···...
时间:2024-07-22
Inventories
IAS2 Inventories are assets: Held for sale in ordinary course of business In the process of production for such sale···...
时间:2024-07-18
Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with CustomersIncome as defined by the IASB conceptual framkwork includes both revenues a···...
时间:2024-07-17
Impairment of Assets
IAS36 ImparimentAll assets, except: inventories, contract assets and assets arising from costs to obtain or fulfill a co···...
时间:2024-07-17
Intangible asset
IAS38 Intangible assets - identifiable, non-monetary assets, without physical substance.Assets - resources, controlled f···...
时间:2024-07-17
Propert plant and equipment
IAS16 Property, plant and equipmentProperty, plant and equipment are tangible assets that:一 Are held for use in the pro···...
时间:2024-07-17
International Financial Reporting Standa···
国际会计准则International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Boar···...
时间:2024-07-16
公证与认证
公证是认证的前提,只有首先办理了公证手续,才可以办理后续的认证,认证是相对于公证而言。这里所说的认证专指领事认证/使馆认证···...
时间:2024-07-11
Announcement on Expansion of Allowed Pur···
2024-02-09With the approval of the State Council of the People's Republic of China, the National Immigration Adminis···...
时间:2024-04-01
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Liser Finance & Taxation Consulting Limited
Phone: +86 0769 22889953
Contact: Joanna Qin
Global Mobile: +86 189 9808 1230
Mailbox: joannaq@liser.cn
Website:http://www.liser.cn