在IFRS中 资本 概念

来源:百度知道 编辑:UC知道 时间:2024/07/02 08:47:13
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企业控制的可以作为过去的事件结果,而且能对企业带来可以预见的进帐的,资源
IFRS defines assets as resources an entity controls as a result of past events and from which future economic benefits are expected to flow to the entity