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![IAS 36 — Impairment of Assets - IAS Plus]()
www.iasplus.comInternational Financial Reporting Standards · International Accounting Standards ... IAS 36 Impairment of Assets seeks to ensure that an entity's assets are not ...瀏覽：1349 -
![IFRS 3 — Business Combinations - IAS Plus]()
www.iasplus.comA revised version of IFRS 3 was issued in January 2008 and applies to ... Identifiable assets acquired, liabilities assumed, and non-controlling interests in the ...瀏覽：1172
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日期：2026-04-22
IFRS 5 refers to the International Financial Reporting Standards relating to Non-current assets held for sale and discontinued operations....
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日期：2026-04-22
Reporting Discontinued Operations Last updated on April 11, 2014. Please refer to the Current Technical Plan for information about the expected release dates of exposure documents and final standards. (Updated sections are indicated with an asterisk *) Th...
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日期：2026-04-17
Discontinued operations can range from a certain product line to an entire line of business. When operations are discontinued, this is reported on the company's ......
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日期：2026-04-20
On hold. Originally a joint IASB-FASB project to develop a common definition of, and common disclosures about, discontinued operations. This project is ......
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日期：2026-04-22
How to report the results of discontinued operations....
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日期：2026-04-17
Reporting Discontinued Operations. Last updated on April 11, 2014. Please refer to the Current Technical Plan for information about the expected release dates ......
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日期：2026-04-23
2014年4月11日 - The FASB revised the threshold for reporting a discontinued operation and changed many disclosures about disposals....
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日期：2026-04-22
Note regarding AR8200, AR8600 manuals and some other files: The internet version resolution of graphics in this manual are relatively poor due to restraints on file size. The original artwork uses WMF vector graphics produced by CorelDraw, these being imp...
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