財政決算的IAS 1介紹(revised1997)(PDF 26)

This revised International Accounting Standard supersedes IAS 1, Disclosure of Accounting
Policies, IAS 5, Information to be Disclosed in Financial Statements, and IAS 13, Presentation of
Current Assets and Current Liabilities, which were approved by the Board in reformatted versions in
1994. IAS 1 (revised 1997) was approved by the IASC Board in July 1997 and became effective for
financial statements covering periods beginning on or after 1 July 1998.
..............................