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Pro forma financial statements should include a balance sheet, an income statement, and a statement of cash flows.Because one of the main functions of pro forma financials is to compare one year of business experience to another, acquisition or disposal of parts of the business may require adjustments to the pro forma... 阅141 转1 评0 公众公开 18-10-12 17:14 |
因此,国际会计准则理事会(IASB,国际会计准则委员会的前身)于2009年11月发布了《国际财务报告准则第9号:金融工具》(IFRS9),对金融资产分类和计量进行重新规定,将原有的金融资产四分类改为两分类。IFRS9,是国际会计准则理事会发布的国际财务报表第九号金融工具,改进后的IFRS9,引入了一套更具逻辑性的分类和计量方法,一套单一的、具... 阅353 转0 评0 公众公开 18-09-14 16:55 |