UC知道英语翻译（会计方面）翻译得好一点
来源：百度知道 编辑：UC知道 时间：2024/05/20 07:31:57
Transitional provisions
93 The effect of adopting this Standard on its effective date(or earlier) shall be reported as an adjustment to the opening balance of retained earnings for the period in which the Standard is first adopted. Entities are encouraged, but not required, to adjust the opening balance of retained earnings for the earliest period presented and to restate comparative information. If comparative information is not restated, this fact shall be disclosed.
94 [Deleted by IASB]
Effective date
95 This Standard becomes operative for annual financial statements covering periods beginning on or after 1 July 2007. Earlier application is encouraged.If an entity applies this Standard for periods beginning before 1July 2007, it shall disclose that fact.
96 [Deleted by IASB]
93 The effect of adopting this Standard on its effective date(or earlier) shall be reported as an adjustment to the opening balance of retained earnings for the period in which the Standard is first adopted. Entities are encouraged, but not required, to adjust the opening balance of retained earnings for the earliest period presented and to restate comparative information. If comparative information is not restated, this fact shall be disclosed.
94 [Deleted by IASB]
Effective date
95 This Standard becomes operative for annual financial statements covering periods beginning on or after 1 July 2007. Earlier application is encouraged.If an entity applies this Standard for periods beginning before 1July 2007, it shall disclose that fact.
96 [Deleted by IASB]
过渡期条款
93.在它有效期之前采纳这种标准的意义应该被作为这种标准刚被采纳时期的期初留存收益的一个调整.公司被鼓励但并不被要求调整期初留存收益并重申(可计较的数据?).如果(可计较的数据?)不被重申,这一事实将予以披露.
94.被国际会计准则理事会(IASB)删除
有效日期
95.这一年度财务报表的标准在2007年7月1日或之后生效.鼓励提早应用.如果公司早于2007/7/1日应用这一标准,他将揭露这个事实.
96.被国际会计准则理事会(IASB)删除
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