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国际会计准则理事会7月会议议题国际会计准则理事会(IASB)于7月19日至21日举行了理事会7月会议,主要讨论了以下议题:中小主体会计准则;第二阶段保险合同准则项目;金融工具;控制与合并财务报表(含特殊目的主体);采掘业;概念框架中的会计信息质量特征;短期趋同项目:所得税。《国
IASB July Meeting Topics The IASB held a July meeting of the Board from July 19 to July 21 to discuss the following topics: Accounting Standards for Small and Medium Entities; Phase II Insurance Contract Guidelines Projects; financial instruments; control and consolidated financial statements (including special-purpose subjects); extractive industries; quality of accounting information in conceptual frameworks; and short-term convergence projects: income taxes. "country