德勤：ifrs financial statements 2005

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1、德勤：IFRSfinancialstatements200511786bdDraftingIFRSCvr19/12/059:27amPageaAuditIFRSfinancialstatements2005KeyconsiderationsforpreparersAnIASPlusguideAudit.Tax.Consulting.CFionrapnocriaatleAFdinvainsocrey..11786bdDraftingIFRSCvr19/12/059:27amPagebContactsGlobalIFRSleadershipteamIFRSglobalo

2、fficeGlobalIFRSleaderKenWildkwild@deloitte.co.ukIFRScentresofexcellenceAmericasAsiaPacificD.J.GannonStephenTayloriasplusamericas@deloitte.comiasplus@deloitte4>>.hkEurope-AfricaJohannesburgCopenhagenGraemeBerryJanPeterLarseniasplus@deloitte.co.zadk_iasplus@deloitte.dkLondonParisVeronica

3、PooleLaurenceRivatiasplus@deloitte.co.ukiasplus@deloitte.frDeloitte’s.iasplus.comwebsiteprovidescomprehensiveinformationaboutinternationalfinancialreportingingeneralandIASBactivitiesinparticular.Uniquefeaturesinclude:??dailynewsaboutfinancialreportingglobally.??summariesofallStandards,

4、Interpretationsandproposals.??manyIFRS-relatedpublicationsavailablefordownload.??modelIFRSfinancialstatements.??anelectroniclibraryofseveralhundredIFRSresources.??allDeloitteToucheTohmatsucommentletterstotheIASB.??linkstoseveralhundredinternationalaccountingwebsites.??e-learningmodules

5、foreachIASandIFRS–atnocharge.??completehistoryofadoptionofIFRSsinEurope.??updatesondevelopmentsinnationalaccountingstandards.11786bdDraftingIFRSinners19/12/059:26amPage1ForewordForewordFormanyentities,2005willbethefirsttimethattheyapplyInternationalFinancialReportingStandards(IFRSs).Ev

6、enforthoseentitiesalreadyapplyingIFRSs,2005willbethefirstaccountingperiodforwhichtheywillneedtocomplywiththerequirementsofthe13StandardsrevisedintheInternationalAccountingStandardsBoard’s(IASB’s)ImprovementsProject.Inaddition,theIASBhasmadeanumberofamendmentstoIAS32and39,andhasreleased

7、IFRSs1to7(1to5beingeffectivefor2005yearends).ThecumulativeeffectoftheserevisionsandnewStandardsisthatentitiesarebeingrequiredtorewritesubstantiallytheirfinancialstatementsin2005.Theobjectiveofthisguideistoprovideassistancewiththeprocessofdraftingthosefinancialstatements.Itisnot9><>ad