In particular, the standards fill gaps within legal requirements, e.g. on management report, risk report, cash flow statements, segment reporting or statement of changes in equity, have changed and harmonized the national financial reporting tremendously.
The IPSAS implementation team has agreed to produce segment reporting on a pillar (activity) basis rather than on a fund basis.
公共部门会计准则实施工作组已同意编制分类报告的划分依据是支柱(活动)而不是基金。
General ledger accounting and consolidations: accounting entries, cost recoveries and allocations, segment reporting and consolidations
总账分类会计和合并:会计入账成本回收和分配、部门报告和合并
He highlighted various IFRS that were under consideration for endorsement and drew attention to an impact assessment that the European Commission had conducted with respect to considerations for endorsement of IFRS 8, Segment Reporting.
Note 6 to the financial statements, on segment reporting, provides details of financial performance by segment, which is summarized in table 1.
财务报表分部报告附注6提供了按分部分列的财务执行情况详细情况,在表1概括如下。
The following deserve special mention: (i) the introduction and application of the fair value measurements, particularly by non-financial companies; (ii) accounting for financial instruments also in relation to fair value; (iii) accounting for and reporting on finance leases in financial statements; (iv) business combinations; (v) accounting for government grants; and (vi) segment reporting.
These documents cover such areas as property, plant and equipment, intangible assets, inventories, leasing, employee benefits, delivery principle, financial instruments, funding arrangements, impairment, provisions and contingent liabilities and segment reporting.
westbank> (3) The amount of impairment loss recognized in each reporting segment of the current period, if segment reporting information is provided.
三)提供分部报告信息的,应当披露每个报告分部当期确认的减值损失金额。 <
Some experts informed the Group of measures that some countries in the study have recently taken to revamp their accounting and reporting practices, such as segment reporting and additional disclosure of financial instruments.
Under IPSAS, only the consolidated position is shown on the face of the financial statements, with the types of funds distinguished in the segment reporting note (note 6).
根据公共部门会计准则,财务报表正文中只显示合并状况,资金类别在分部报告附注(附注6)中区分。
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