在哪里可以看到完整的国际财务报告准则?可以详细介绍下中国会计准则和IFRS的具体框架和系统马 - 知乎
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以上所述的是一般的结构,不过IASB在2011年5月发布了新准则IFRS 9 Financial Instrument,以逐渐取代IAS 39。该准则采用了章节(Chapter)的结构。 CAS的结构比较单一,采用章节的结构(这部分和IFRS 9相似),每一准则只包括IFRS第一部分的内容。而且多为结论性的描述 ...
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