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This table shows how the contents of the superseded version of IAS 28 and the current version of IAS 28 correspond.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 Superseded IAS 28 paragraph Current IAS 28 paragraph Superseded IAS 28 paragraph or Interpretation Current IAS 28 paragraph 1 1 22 29 2 None 23 33 3 2 24 34 4 6 25 None 5 7 26 40 6 11 27 None 7 None 28 38 8 13 29 41 9 17 30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 |
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31楼#
发布于:2012-01-12 13:20
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