首页 国际会计准则第20号 政府補助之會計及政府輔助之揭露

国际会计准则第20号 政府補助之會計及政府輔助之揭露

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国际会计准则第20号 政府補助之會計及政府輔助之揭露 20 A 20 Copyright © 2010 IASCF A1 20 2009 12 31 IASC 1983 4 20 1994 20 10 1999 5 41 2001 1 IASB 2001 4 20  8 2003 12  1 2007 9 *  2008 5  20  10 1998 7  12 200...

国际会计准则第20号  政府補助之會計及政府輔助之揭露
20 A 20 Copyright © 2010 IASCF A1 20 2009 12 31 IASC 1983 4 20 1994 20 10 1999 5 41 2001 1 IASB 2001 4 20  8 2003 12  1 2007 9 *  2008 5  20  10 1998 7  12 2006 11  18 2009 1 † * 2009 1 1 † 2009 7 1 20 Copyright © 2010 IASCF A2 20 1–2 3–6 7–33 23 24-28 29-31 32-33 34–38 39 40 41–43 B 20 Copyright © 2010 IASCF A3 20 1 43 IASB IASC 20 8 「 20 Copyright © 2010 IASCF A4 20 * 1 2 (a) (b) (c) (d) 41 3 † * 2008 5 (a) (b) / (c) / (d) † 10 20 Copyright © 2010 IASCF A5 4 5 6 7 (a) (b) 8 9 10 10A 39 39 20 Copyright © 2010 IASCF A6 11 37 12 13 14 (a) (b) 15 (a) (b) (c) 16 1 17 18 20 Copyright © 2010 IASCF A7 19 20 21 22 23 24 25 26 27 28 20 Copyright © 2010 IASCF A8 29 29A 1 2007 81 29 30 31 32 8 33 34 3 35 36 37 [ ] 20 Copyright © 2010 IASCF A9 38 39 (a) (b) (c) 40 (a) (b) (i) 8 (ii) 41 1984 1 1 42 1 2007 29A 2009 1 1 1 2007 43 2008 5 37 10A 2009 1 1 20 B 20 Copyright © 2010 IASCF B1 20 IASB 2009 12 31 20 A 1984 1 1 2009 1 1 20 Copyright © 2010 IASCF B2 20 20 BC1 IASB 20 2008 5 BC2 20 IASC 1983 10A 43 37 39 20 BC3 20 39 20 39 BC4 20 39 20 BC5 39 20 Copyright © 2010 IASCF B3 IFRS Cannon 30 IASB : +44 (0)20 7246 6410 +44 (0)20 7246 6411 iasb@iasb.org www.iasb.org IASB IASCF (IASCF) 2010 IASB IASCF IASB IASB IASCF EC4M 6XH Cannon 30 : +44 (0)20 7332 2730 : +44 (0)20 7332 2749 : publications@iasb.org : http://www.iasb.org IASCF 20 Copyright © 2010 IASCF B4 IASB “Hexagon Device”, “eIFRS”, “IAS”, “IASB”, “IASC”, “IASCF”, “IASs”, “IFRIC”, “IFRS”, “IFRSs”, “International Accounting Standards”, “International Financial Reporting Standards” “SIC” IASCF Copyright IFRSs together with their accompanying documents are issued by the International Accounting Standards Board (IASB), 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org The IASB, the IASCF, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. Copyright © 2010 International Accounting Standards Committee Foundation (IASCF). International Financial Reporting Standards, International Accounting Standards, Interpretations, Exposure Drafts, and other IASB Products are copyright of the International Accounting Standards Committee Foundation (IASCF). The approved text of International Financial Reporting Standards, International Accounting Standards and Interpretations is that published by the IASB in the English language and copies may be obtained from IASB. Please address Publications and copyright matters to: IASCF Publications Department, 30 Cannon Street, London EC4M 6XH, United Kingdom. Telephone: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: publications@iasb.org Internet: http://www.iasb.org 20 Copyright © 2010 IASCF B5 All rights reserved. Except that this publication may be reproduced in unaltered form for non-commercial use, no part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the International Accounting Standards Committee Foundation. The IASCF logo/“Hexagon Device”, “eIFRS”, “IAS”, “IASB”, “IASC”, “IASCF”, “IASs”, “IFRIC”, “IFRS”, “IFRSs”, “International Accounting Standards”, “International Financial Reporting Standards” and “SIC” are Trade Marks of the International Accounting Standards Committee Foundation.
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