文章
iGAAP 2014
国际财务报告准则报告指引
本指引着重关注报告主体面临的实务问题事项。
德勤最新一版的iGAAP系列现已出版。《iGAAP 2014 — 国际财务报告准则报告指引》通过 (1) 着重关注报告主体面临的实务问题事项，(2) 就国际财务报告准则的要求提供清晰明确的解释，(3) 就国际财务报告准则未有提及、尚不明确或不够清晰的方面提供具体诠释和评论，及 (4) 提供众多的说明性示例，阐述了一系列的综合指引。
The manual deals comprehensively with those new Standards that apply for periods beginning in 2013, and also covers those further pronouncements issued by the IASB up to 31 July 2013 that will apply from 2014 and later.
新的材料包括：
- the "suite of five" issued in May 2011 and effective in 2013 — IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities, and the revised versions of IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures.
- IFRS 13 Fair Value Measurement.
- the revised version of IAS 19 Employee Benefits.
- Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012.
- Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36), issued in May 2013.
- IFRIC 21 Levies, issued in May 2013.
德勤《iGAAP 2014》指引可通过Lexis Nexis网站订购。