Comment letters on draft interpretations, SIC D19, D20, D21, D22, D23
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書誌事項
Comment letters on draft interpretations, SIC D19, D20, D21, D22, D23
International Accounting Standards Committee, 2000
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注記
"Published August 2000" --cover
収録内容
- SIC, D19 : reporting currency, hyperinflationary economies
- SIC, D20 : equity accounting method, recognition of losses
- SIC, D21 : income taxes, omnibus
- SIC, D22 : business combinations, subsequent adjustment of fair values and goodwill initially reported
- SIC, D23 : property, plant and equipment, major inspection or overhaul costs
