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Thuật ngữ IFRS: Date of transition to IFRSs
Ngày chuyển đổi sang áp dụng IFRS
Chuẩn mực liên quan:
TDC
Ngày gửi: 20/09/2019
Lượt xem: 579
Cập nhật: 29/11/2024
Date of transition to IFRSs là gì?
Date of transition to IFRSs (Ngày chuyển đổi sang áp dụng IFRS) được định nghĩa là Thời điểm bắt đầu kỳ báo cáo sớm nhất mà đơn vị trình bày đầy đủ các thông tin cho mục đích so sánh theo IFRS trên báo cáo tài chính đầu tiên lập theo IFRS.
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