At this point , the judgment of materiality does significantly affect the presentation of financial statements 就此觀點,重要性判斷對財務(wù)報表能否公允表達的影響可見一斑。
The publication of ias . 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements 1修訂稿的發(fā)布標志著iasb與美國財務(wù)會計準則委員會( fasb )聯(lián)合進行的財務(wù)報表列報相關(guān)內(nèi)容的復(fù)核和協(xié)調(diào)項目第一階段的完成。
Article 1 to standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements , these standards are formulated in accordance with the accounting standard for business enterprises - basic standards 第二條企業(yè)年金基金,是指根據(jù)依法制定的企業(yè)年金計劃籌集的資金及其投資運營收益形成的企業(yè)補充養(yǎng)老保險基金。
This responsibility includes : ( i ) designing , implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement , whether due to fraud or error ; ( ii ) selecting and applying appropriate accounting policies ; and ( iii ) making accounting estimates that are reasonable in the circumstances 這種責任包括: ( 1 )設(shè)計、實施和維護與財務(wù)報表編制相關(guān)的內(nèi)部控制,以使財務(wù)報表不存在由于舞弊或錯誤而導致的重大錯報; ( 2 )選擇和運用恰當?shù)臅嬚撸?( 3 )作出合理的會計估計。
In making their judgement , the panel of judges consider general presentation , highlights page , general presentation of financial statements , explanatory notes to financial statements , reference to employee relations , purpose and description of activities and performance , future intentions , readability and promptness of reporting 評判團進行評審時考慮的事項包括:年報整體設(shè)計撮要財務(wù)報表的整體設(shè)計和注釋雇員關(guān)系的描述業(yè)務(wù)和工作的目標與說明未來計劃可讀性,以及出版是否及時。