Deloitte IFRS ??亥??撠????

Deloitte IFRS ??亥??撠???? http://www.ifrs.org.tw/ zh-TW ??斗平??历缣??????掸思????????(Deloitte Taiwan) IFRS ??亥??撠???? Fri, 27 Mar 2009 12:00:00 +0800 Wed, 1 Sep 2010 10:00:00 +0800 Deloitte IFRS ??亥??撠???? http://www.deloitte.com.tw/ifrs/images/deloitte_header.png http://www.ifrs.org.tw/ 138 67 Deloitte IFRS Knowledge Center 2010/08/31 ??????????澈:頝??粥撱????隤芸??阆????????????????閮????????之霈???? http://www.ifrs.org.tw/articles.html#0831 ????????????皞??????????????IASB)????2010 挢??4 ????29 ??亦??掸???? IAS 19??????撌亦????押??????耨甇????獢????蝣筝??蝳????閮??????????????????批捆銝????摰??阮嚗????????之敶梢????∠??蝣筝??蝳????閮??????????璆哨????????隞??晶愦????????撱ａ??韏衔??瘜??????????芷??鈭??????具??韏衔??瘜??????????????????昙??韏衔??瘜????嚗????璆剖??撠??????潭????????阆??????????????蝣筝??蝳????蝢拙????晓?? 10%??????隡????????????Ｗ????????????10%摮衔之??????銋??停??臭????砌??蝔梁??????粥撱????)??抒????典??蝎晔????????????辣嚗????韏衔??憭????????????典??撌亘像??????擗??极雿????????????日??????迨憭??????????銋??????斤??銵??IAS 19 ????迂撠??移蝞????????????????????????????摰??????????蝎晔??????????潜??????????唾??????????嗡??蝬??????????嚗????靘??牧??????銝???? 2010挢??????6??伐????????獢????IFRS 1靽格迤?????? http://www.ifrs.org.tw/news_201008.html#08261 IASB????010挢??????6??亦??掸??FRS 1??????甈⊥????沉FRSs??????靽格迤??????嚗??蒂撠??????祇??驱菔岷????????????獢??叶????降撠??FRS 1阆????銋????摰??????????????????004挢??????????靽格迤??箝??頧??????蛆FRSs??乓??????耨甇????嚗????璆剜??擐??活??∠??IFRSs??????????????????蝺刻????????IFRSs??乩诳??????????????文??鈭斗??????迨憭????擐??活??∠??????涨??⊿????????閮????頧??????蛆FRSs??乩诳??????????????????撌亘????????隤????????????????擐????撌桅????????獢????蝯??????个??隤芣??嚗??/description> 2010挢??????6??伐??IFRS阃????憪??????????掸??????????銵函丹?????????????????? http://www.ifrs.org.tw/news_201008.html#08262 IFRS阃????憪????????????迂IFRIC)????010挢??????6??亦??掸??????????銵函丹????????ａ??畾萎??????俦??????(stripping cost)銋????撘????銝血??憭??噩閰Ｘ??阆????阃????????????????銝??????????嚗???? (a)??臬??蝚血??鞈????摰??俦嚗???? (b)??????????????????驱拇暑????stripping campaign)銋????????????????????(c)??????雿????憪??﹛??????驱拇暑??????蝯??????典??嚗???? (d)??????雿????蝥??﹛??????驱拇暑??????蝯??????典??嚗?? 2010挢??????4??伐??Deloitte??浇??蝘??????????銋????閮????撠??/title> <link>http://www.ifrs.org.tw/news_201008.html#0824</link> <description>Deloitte IFRS Global Office ??浇??????FRS??阡????啖????勖??嚗??ASB??浇??蝘????????????????(隢????甇????????2010挢??????7??付ASB????ASB??浇??蝘????銋??????????獢??蝺刻??ED 2010/9)????府??????撠??????斤??璆剔??鞈??????????蝘????????????????嚗??蒂銝????蝝寞????????蝘??荦??????蝘??荦??????????????????靘??????????閮望??蝘??荦撠????鞈??????算??鞈????鞎????銵典????????鞈??????詨????堆??撠????瘙????蝘??荦撠????????????拍??蝭??????找????????蝘????嚗????隤????銝????鞈????????????萸??</description> </item> <item> <title>2010挢??????9????????????????蝔踊??IFRS??砍????孵??銵⊿?? http://www.ifrs.org.tw/news_201008.html#0819 IASB????010挢??????9??亦??掸????????ASB????ASB??怠??瘙箄降銋????????????潸﹛????????????蝔踊?? IASB????????砍????孵??銵⊿??銋????憪????獢????隢????甇歹??靽????2009挢????????掸????驱??????筝????????????噩閰Ｘ??阆????????????脰??閮????嚗??蒂????010挢????????掸????憿??????????蝭????銋????獢????隢????甇歹?????? 2010挢??????7????Deloitte??浇??靽????????????????銋????閮????撠??/title> <link>http://www.ifrs.org.tw/news_201008.html#0817</link> <description>IASB????S FASB??浇????孵??蝘??????????鞎∪????勖??銋??????????獢????蝘????????蝺刻??ED/2010/9)嚗??蒂撠????驱菔岷??????????迨??????靽??????宁??鈭????????????????銝饷??撠????銋????????府??????愦??◤??∠??嚗????憭批????孵????????鈭箸??????????????蝘??????????鞎∪??敶梢??銋??瓷??????撠????閮???? ??昙??????????????阆????靽????瘙箸??蝘????銋????憿????愦????憿????????平蝘????嚗????IFRSs????S GAAP銝????蝘??荦????????????鞎∪????????銵??鞈????鞎????銵??銝刚??????遥雿??????Ｘ??鞎????????迨撠??????渲迂憭????鞈??荦??箸??鞈????????????桃??嚗????????硅??渲瓷??????銵??雿辐????剥????????隞??????唇??銋????閮??隞乩挚閮????璆剔??鞈??????辐??鈭箔??敶梢??????</description> </item> <item> <title>2010挢??????2????Deloitte??浇??靽????????????????銋????閮????撠??/title> <link>http://www.ifrs.org.tw/news_201008.html#08122</link> <description>Deloitte IFRS Global Office ??浇??????FRS??阡????啖????勖??嚗??????芸??蝝??隢????甇????????IASB????010挢??????0??亦??掸????獢??D/2010/8????????芸??蝝????嚗????頧??????????????????芯荦驱????閰脰??獢??????????銋????銝??????????嚗????????????????憿??????拍??銝??????????蝷????閰脱??霅唳??????????冽??靽??????????靽??????????銋????銵????(writer)????</description> </item> <item> <title>2010挢??????1????鞎∪????梯”銵券??撠????銋????銝??诲??剖??蝺????蝪∪?? http://www.ifrs.org.tw/news_201008.html#0811 IASB??浇??鞎∪????梯”銵券??撠????銋????銝??诲??剖??蝺????蝪∪??嚗??府撠????靽????FASB銋??????????獢????????????????????诲IAS 1????AS 7隞交??????瓷??????銵其????呛??????”??????閮???? 甇文??獢????挢????????阮????010挢????????亦??掸??????筝????????????诲銵其????????嚗??ASB??桀??????齿憭??????????????漱瘚????瘣饺??銝阡??銵??秘??唳葫閰艾????????????011挢港??????侨甇??????浇????????嚗??蒂????011挢港??????侨??浇??摰????銋??????????撠????銋????隞????????涨??????????平??桐????????????????????銵券?????? 2010挢????????????????憭扳??霅唳??鞈??????詨辣蝺拚????沉FRSs http://www.ifrs.org.tw/news_201008.html#0809 雿????????葱鞎∪????梯”撠????銋??????典??嚗??ASB撌唇恐掸??????寞????????????????????????????????嚗????霅唳??鞈??????豢????⊿??????葱銝????隞亘??????????潸??????????嗡??隡??平銋??????呛???????? ????????瑕????梯珏鞎祆??隡??平????011挢????????仿??憪????????叶????侨摨西瓷??????銵其??撘瑕????拍??嚗??迂憭??????踹之銋????摰哟??靽??荦(????????????隞??”??????鞈????靽??????Ｘ平銋????摰哟??靽??荦)銵券??靽株??皞??????臬??驱??诳????????浇??銋??????殷????????????????砍??銋?????????? ????迨??????憭扳??閮??????????鈭????(The Canadian Accounting Standards Board嚗??陛蝔婢cSB)????降????????砍??驱??????芯??憿????銝??侨??扳??蝥??????函??銵????閮????蝑????挢游涨????????????????012挢????????乩诳驱????????叶????侨摨西瓷??????銵典??撘瑕????拍??IFRSs????????踹之??????皞??????????????捱摰????????降IFRS頧??????乩??撱嗥桢????????????撠????????泵????ASB??????霅啁??????杨鋆贤??雿萎??隡??平???? 2010挢??????????Deloitte??函??鞎∪????勖??銋????銝??珏蝔??/title> <link>http://www.ifrs.org.tw/news_201008.html#0806</link> <description>IASB??嗉??皞????銋????摨衣征????翰??????鞎∪??????????????璆凋荦??∟??閮??????Ｚ??璆萄????????銋????隞??????函????冽????刚圾銋????撅????雿????Deloitte IFRS Global Office銋????銝??珏蝔????隢????摰孵??銝???? ??＠ASB??浇??銝凋??霅啁??????????????閮??暑????????湔?? ??＠ASB??嗅??隤?????????? ??＠ASB蝘?????????? </description> </item> <item> <title>2010挢??????????IFRS靽????????????啖????勖?? http://www.ifrs.org.tw/news_201008.html#0805 Deloitte(??勖??)??浇??2010挢??????遢????????芣??閮????閮????撠????嚗????憿????????????????蝝????銋????憪??The start of a new accounting era)??????撠??ASB????010挢??????0??交????浇??銋????靽????????????????獢??隢????甇??銝凋蜓阆????摰????靘??底蝝啁????????嚗??府??????憭批??靽格??鈭????銵??FRS 4????????芸??蝝????銋????蝭????2010挢??????遢????????芣??閮????閮????撠??????唳??閮?????????????????????? 2010/08/05 ??啖????勖??:??????獢??????嗅??隤???? http://www.ifrs.org.tw/newsletter.html#0805 ????????????皞??????????????隞乩??蝪∠迂 IASB)??????????瓷??????閮??????????鈭????(隞乩??蝪∠迂 FASB)????2010 挢??6 ????24 ??亦??掸??????????獢????????耻??嗉??蝝????????Revenue from Contract with Customers)????蝺刻??ED/2010/6)????迨??????靽????撅??????唳????亥??????????????銝????甇仿??????ASB 銋????????????个??撅????憟????????????????????????Ｘ??????????????蝷??????嗅??皞????嚗??蒂驱??诳銝??????拍????浇????Ｘ平銋????????漱??????IASB 隤??????????撠??＊????????????銵??????亥????????撘??芋猬????皜????銝????銝??????找??????诳??拍????潸??????漱??????????耦????/description> 2010挢????????????砍????孵??銵⊿??-IASB????ASB??勖??蝬脰楝??????????/title> <link>http://www.ifrs.org.tw/news_201008.html#08021</link> <description>IASB????ASB??浇????勖??蝬脰楝??????????隢????甇??隞??晶????????浇??銋????????????潸﹛??????獢????甇斤雯頝舐??閮????靽????IASB????ASB銋????????????????隞亘鼠??拙????????阃??????????獢????FASB??浇??銋????獢????蝢????銝??????祈????????????????????????瓷??????撠????????虏阆??????砍????孵??銵⊿??????????脰??蝭??耨甇????獢????????IASB??浇??銋????獢??????砍????孵??銵⊿??銝??Ⅱ摰??????????銋??????脰??獢????</description> </item> <item> <title>2010挢????????伐??IASB????涨??浇??銝剖??隡??平IFRS閮??毁?????? http://www.ifrs.org.tw/news_201008.html#08022 ????????????皞????憪????????????????(The International Accounting Standards Committee Foundation嚗??陛蝔晦??IASCF????????涨??浇??????叶撠????璆背FRS??????蝺湔????????????叶撠????璆背FRS??????蝺湔??????项????5????????????瘥????????????????蝯????蝺湔??????????喃??撌修??掸??0蝯????????????拚??15蝯????????????潭??靘??嗾????????折??蝥????掸????瘥????隞卖??????????折DF瑼??蒂??航??IASCF蝬修??????祥銝????????/description>