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01
2013
International Financial Reporting StandardsIFRSs
U.S.
GAAP
Rule-Based
IFRSs Principle Based
IFRSs
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02
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31
57
81
105
141
179
217
247
277
309
349
379
405
445
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003
004
International Financial
Reporting Standards115
soft power
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005
006
faithful representation
comparability
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007
008
1.2.3.
1.
1862
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2.
Related Stakeholder
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009
010
3.
(1)
(2)
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011
1.
2.
3.
4.
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012
IASB IFRS
IASB
1. I n t e r n a t i o n a l F i n a n c i a l R e p o r t i n g S t a n d a r d s ,
IFRS
IASB IFRS
International Accounting Standards, IAS
2001International Accounting
Standards CommitteeIASB2001
40IASIASB
IFRSIAS
IASIFRSIFRS
2. Framework for financial reporting
IASB
3. I n t e r n a t i o n a l f i n a n c i a l r e p o r t i n g
interpretations
International Financial Reporting Interpretation Committee
IFRIC
IFRIC15
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IFRS
IASB
IASB
IASB
IASB
IASB
IASB
IFRS
fully adoption
IFRSconvergence with IFRSIFRS
IFRS
FASB
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013
014
IFRS
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decisionusefulness
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015
016
IASBcost
& materiality
aggregatedisclose
&
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1.
Relevance
Predictive Value
Confirmatory Value
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017
018
2.
Faithful Representation
Neutrality
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Completeness
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019
020
3.
Comparability
IASC
39
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..
, 2012.07
.
ISBN 978-957-11-6611-7 ()
1.
495.1
101004276
1G88
(186.2)
106 3 3 9 4
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