1
حسابداری و مالی::
پیشنویس پیشنهادی، متن پیشنهادی
(IASs), the IASC issued an exposure draft, E32, Comparability of Financial Statements,
• the approval of the statement of principles (SOP) as the basis for the exposure draft of
• the development, approval, and publication of an exposure draft (E)
;• the occasional issuance of a second exposure draft; and
original exposure draft and the revised exposure draft dealing with foreign currency،The due process comprises six stages: (1) setting the agenda; (2) project planning;
(3) developing and publishing a Discussion Paper; (4) developing and publishing an Exposure
Draft; (5) developing and publishing the IFRS; and (6) procedures after an IFRS is
issued. The process also includes discussion of Staff Papers outlining the principal issues
and analysis
of comments received on Discussion Papers and Exposure Drafts. A pre-ballot
draft is normally subject to external review. A near-final
draft is also posted on the limited
access website. If all outstanding matters are resolved, the final ballot is applied.
واژگان شبکه مترجمین ایران