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Thuật ngữ IFRS: First IFRS financial statements
Báo cáo tài chính được lập lần đầu theo IFRS
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Ngày gửi: 24/09/2019
Lượt xem: 239
Cập nhật: 29/11/2024
First IFRS financial statements là gì?
First IFRS financial statements (Báo cáo tài chính được lập lần đầu theo IFRS) được định nghĩa là Báo cáo tài chính năm đầu tiên mà đơn vị áp dụng Chuẩn mực báo cáo tài chính quốc tế, có báo cáo trình bày việc tuân thủ hoàn toàn và tuyệt đối các điều khoản của IFRS.
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