International Accounting Standards: 2002

Author: International Accounting Standards Board
Publisher:
Publish Date: 2004-05-01
Features: The publication of the Chinese version of "International Accounting Standards (2000)" was widely praised by readers. After its publication, the International Accounting Standards Board issued two new International Accounting Standards and 15 Interpretations, published the Basis for Conclusions of six International Accounting Standards, and provided application guidance for "International Accounting Standard No. 39 — Financial Instruments: Recognition and Measurement" in the form of Q&A. On this basis, the International Accounting Standards Board published the English version of "International Accounting Standards (2002)." The Accounting Standards Committee of the Ministry of Finance, based on the Chinese version of "International Accounting Standards (2000)," organized personnel to translate "International Accounting Standards (2002)" and had it reviewed by the Chinese translation review expert group approved by the International Accounting Standards Board. The Chinese version of "International Accounting Standards (2002)" is the official translation of the International Accounting Standards recognized by the International Accounting Standards Board, a formal publication of the International Accounting Standards Board, and the relevant interpretation rights belong to the Permanent Interpretations Committee of the International Accounting Standards Board.