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Compilation of Agenda Decisions—Volume 11 published

来源
IFRS Foundation
发布日期
2024-10-21
类型
动态

以下为 IFRS 基金会新闻的开头摘要(英文原文)。全文请见 IFRS 官网。

The IFRS Foundation has published its 11 th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period from May 2024 to October 2024.

The Compilation includes the agenda decision Disclosure of Revenues and Expenses for Reportable Segments , which relates to IFRS 8 Operating Segments .

By date: our How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date. The page also includes previous agenda decision compilations.

By topic: the Supporting materials for IFRS Accounting Standards section organises agenda decisions by IFRS Accounting Standard or IFRIC Interpretation.

The Committee works with the International Accounting Standards Board (IASB) in supporting the consistent application of IFRS Accounting Standards.

The Committee receives queries about how to apply IFRS Accounting Standards. Once the Committee completes its analysis and consults stakeholders, it publishes an agenda decision if it concludes that a standard-setting project should not be added to the work plan.

Compilation of Agenda Decisions—Volume 11 published · 天问