30楼#
发布于:2012-01-12 13:19
Table of Concordance
This table shows how the contents of the superseded version of IAS 28 and the current version of IAS 28 correspond. Paragraphs are treated as corresponding if they broadly address the same matter even though the guidance may differ.
The table also shows how the requirements of SIC Interpretations SIC-3, SIC-20 and SIC-33 have been incorporated into the current version of IAS 28.
Superseded IAS 28 paragraph    Current IAS 28 paragraph    Superseded IAS 28 paragraph or Interpretation    Current IAS 28 paragraph
1    1    22    29
2    None    23    33
3    2    24    34
4    6    25    None
5    7    26    40
6    11    27    None
7    None    28    38
8    13    29    41
9    17    30    None
11    18    31    None
12    None    SIC-3    21, 22
13    None    SIC-20    30-32
14    None    SIC-33    8, 9, 12
15    None    None    3-5
16    20    None    10
17    23    None    14-16
18    24    None    19
19    25    None    35-37
20    26, 27    None    39
21    28    None    42, 43

31楼#
发布于:2012-01-12 13:20
28 Investments in Associates.doc(出售3 铜币, 107KB, 已下载0次) 

上一页 下一页

返回顶部