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| 2026年注册会计师全国统一 |
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根据《注册会计师全国统一考试办法》和财政部注册会计师考试委员会印发的《2026年注…（阅读全文） |
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| 佛山考区2026年注册会计师 |
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一、注册会计师考试的报名时间是什么时候？
答：根据《2026年注册会计师全国…（阅读全文） |
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| 信息内容页 |
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 德勤出版物：国际会计准则与采矿业
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| 发布时间：2008/8/22 |
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Publicly accountable entities in Canada are required to switch to IFRSs starting in 2011 (with an option to adopt IFRSs earlier, even in 2008, with approval of the Provincial securities regulator). The transition from Canadian GAAP will be different for every company. However, particular industries will experience common themes and issues. Deloitte (Canada) has published IFRS and the Mining Industry: Top Ten Accounting Issues for Canadian Issuers (PDF 264k). This publication provides Deloitte`s viewpoints on the following IFRS chageover issues in the mining industry: |
- Impairment
- Mineral resourcee and property, plant and equipment
- Provisions and asset retirement obligations (including decommissioning and restoration costs)
- Business combinations, consolidation, and special purpose entities
- Joint ventures
- Borrowing costs
- Foreign currency
- Financial instruments
- Income taxes
- First-time adoption of IFRSs
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下载：IFRS and the Mining Industry: Top Ten Accounting Issues for Canadian Issuers 出版物来源： 德勤国际 德勤国际网站：www.iasplus.com |
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