- µWalter EggerУѧ
- ʱ䣺2011-10-11ϢԴվԭ壺[ С]
10810磬µWalter EggerӦУоΪ“ʻ”ϵѧ峡ԹѧԺѧԺоȹ200ͬѧWalter ͬѧDz˹ʻԴڻʵеľӦá
WalterڽܵŹʾõȫʽ˾óӣƶͳһĺԽԽǿҡ1973꣬ʻίԱᣨInternational Accounting Standard CommitteeдIASCԳڶ2001꣬IASC䲼һϵеĹʻInternational Accounting StandardsдIAS20014£³“ʻ»”International Accounting Standard BoardдIASBǰ䲼IASԺƶ䲼ͳΪ“ʲ” International Financial Reporting Standardsд IFRSĿǰΪֹõĻIFRS 1—5IAS 1IAS 2IAS 7ȡ
νص֮һIAS 1ڱƲеʹáڽISA 1÷ΧĿꡢǰ֮Walterȴ“ֽ”ı֣ͬѧϸαԼÿһֽݵݡWalterڶгĬԲʱصֳգʹԭѧʱ˲١“ʲծ”“”“Ȩ䶯”УWalterڴĻϷֱһ⣬ϸע˲䶯ÿһݣЩʵѧͬѧܵѧõȤ
109“ϲ”ѧϰ˵νѵ㡣ǰĺܶͬѧûнӴƿγ̵ݣټȫӢĵڿλʹѧϰ“ϲ”Ĺ̼ࡣWalterһ100%عɵļİȻֽعɱΪ70%ٴν⣬һΪӵİôҲ˼ڷdzĵذѱ“ϲ”ҪõԼڴĻһһʾѭĽڳͬѧ˼·ˣѧϰЧҲѾ
Ľܿһ䡣ȫӢĵڿλʵİϸĽ……ЩŶЧѧԺ09вͬѧױʾѧݶԹ̡мơγ̵ѧϰԼѧϰġγ̶档
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