摘要:1月21日,国际会计准则理事会(IASB)和日本会计准则委员会(ASBJ)启动一个联合项目,以便认定并评估在经济实质或市场环境相同的情况下,建立在概念框架或基本理念基础上的现有会计准则之间的差异,并在未来解决这些差异。
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