{"id":2739,"date":"2021-06-18T11:41:47","date_gmt":"2021-06-18T02:41:47","guid":{"rendered":"http:\/\/suzuki-global.com\/?p=2739"},"modified":"2021-12-21T13:48:08","modified_gmt":"2021-12-21T04:48:08","slug":"ifrs-and-vas-2","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/zh\/ifrs-and-vas-2\/","title":{"rendered":"\u6bcf\u4e2a\u4f1a\u8ba1\u79d1\u76ee\u5bf9IFRS\u548cVAS\u7684\u8ba4\u53ef\u5dee\u5f02|\u8d70\u5411\u4f1a\u8ba1\u90e8\/\u603b\u4f1a\u8ba1\u5e08"},"content":{"rendered":"

\u6bcf\u4e2a\u4f1a\u8ba1\u79d1\u76ee\u5bf9IFRS\u548cVAS\u7684\u786e\u8ba4\u5dee\u5f02\uff08\u5bf9\u4f1a\u8ba1\u90e8\u95e8\/\u603b\u4f1a\u8ba1\u5e08\uff09<\/h2>\n

 <\/p>\n

\u5c3d\u7ba1\u6709\u653f\u7b56\u65e8\u5728\u4e8e 2025 \u5e74\u5c06 IFRS \u5f15\u5165\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\uff0c\u4f46\u5bf9 IFRS \u548c VAS \u7684\u770b\u6cd5\u4ecd\u7136\u5b58\u5728\u5f88\u5927\u5dee\u5f02\u3002\u8fd9\u4e00\u6b21\uff0c\u6211\u60f3\u544a\u8bc9\u4f1a\u8ba1\u90e8\u548c\u603b\u8d26\uff0cIFRS\u548cVAS\u5728\u4f1a\u8ba1\u201c\u786e\u8ba4\u201d\u4e0a\u7684\u533a\u522b\u3002<\/span><\/p>\n

\n

\u21d2\u8d8a\u5357VAS\u548cIFRS\u8d26\u6237\u5bf9\u6bd4\u8868<\/strong><\/span><\/a><\/p>\n<\/div>\n

\u786e\u8ba4 IFRS \u548c VAS \u8d26\u6237<\/span><\/h2>\n

\u5584\u610f<\/b><\/p>\n

\u5728\u589e\u503c\u670d\u52a1\u4e2d\uff0c\u5546\u8a89\u5728\u6536\u8d2d\u540e\u7684 10 \u5e74\u5185\u6309\u5176\u4f30\u8ba1\u4f7f\u7528\u5bff\u547d\u8fdb\u884c\u644a\u9500\uff0c\u5e76\u4e14\u65e0\u9700\u8fdb\u884c\u5e74\u5ea6\u51cf\u503c\u8bc4\u4f30\u3002<\/span><\/p>\n

 <\/p>\n

\u7269\u4e1a\u3001\u5382\u623f\u53ca\u8bbe\u5907\u7684\u51cf\u503c\u8bc4\u4f30<\/b><\/p>\n

\u5728 IFRS \u4f1a\u8ba1\u4e2d<\/span>\u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7<\/b>\u786e\u8ba4\u4e3a\uff08PPE\uff1a\u8d22\u4ea7\u3001\u5382\u623f\u548c\u8bbe\u5907\uff09\uff0c\u6709\u8d44\u4ea7\u8bc4\u4f30\u89c4\u5219\u3002<\/span><\/p>\n

VAS \u4e0d\u5141\u8bb8 PPE \u51cf\u503c\u51cf\u8bb0\u3002<\/span><\/p>\n

 <\/p>\n

\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7<\/b><\/p>\n

VAS\u91c7\u7528\u76f4\u63a5\u6263\u9664\u6cd5\uff08direct method\uff09\uff0c\u5728\u6700\u957f\u4e0d\u8d85\u8fc720\u5e74\u7684\u4f7f\u7528\u5bff\u547d\u5185\u8fdb\u884c\u644a\u9500\uff0c\u5e76\u6263\u9664\u7d2f\u8ba1\u6298\u65e7\u3002\u4e0d\u5141\u8bb8\u5bf9\u644a\u4f59\u6210\u672c\u8fdb\u884c\u91cd\u4f30\u3002 ..<\/span><\/p>\n

 <\/p>\n

\u5b58\u8d27<\/b><\/p>\n

\u5c3d\u7ba1 VAS \u5141\u8bb8\u5c06\u540e\u8fdb\u5148\u51fa\u548c\u5e73\u5747\u4f5c\u4e3a\u5e93\u5b58\u8bc4\u4f30\u65b9\u6cd5\uff0c\u4f46\u5b83\u5efa\u8bae\u66f4\u6539\u4e3a\u5148\u8fdb\u5148\u51fa\u6216\u52a0\u6743\u5e73\u5747\u4ee5\u7b26\u5408 IFRS\u3002<\/span><\/p>\n

 <\/p>\n

\u73b0\u91d1\u5468\u8f6c<\/b><\/p>\n

\u6839\u636e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff0c\u5229\u606f\u652f\u51fa\u548c\u80a1\u606f\u6536\u5165\u5f52\u7c7b\u4e3a\u7ecf\u8425\u6d3b\u52a8\u7684\u73b0\u91d1\u6d41\u91cf\u3002\u80a1\u606f\u652f\u4ed8\u5206\u7c7b\u4e3a\u6765\u81ea\u878d\u8d44\u6d3b\u52a8\u7684\u73b0\u91d1\u6d41\u91cf\u3002<\/span><\/p>\n

\u4f46VAS\u5e76\u6ca1\u6709\u8be6\u7ec6\u89c4\u5b9a\uff0c\u76ee\u524d\u4f01\u4e1a\u5728\u5904\u7406\u5206\u7ea2\u3001\u5229\u606f\u7b49\u65b9\u9762\u8f83\u4e3a\u7075\u6d3b\u3002<\/span><\/p>\n

 <\/p>\n

\u7406\u8d22\u4ea7\u54c1<\/b><\/p>\n

\u5728\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u4e0b\uff0c\u91d1\u878d\u5de5\u5177\u5f15\u5165\u4e86\u201c\u516c\u5141\u4ef7\u503c\u4f30\u503c\u201d\u7684\u6982\u5ff5\uff0c\u5fc5\u987b\u5b9a\u671f\u8fdb\u884c\u4f30\u503c\u3002\u6211\u4eec\u8fd8\u9700\u8981\u89e3\u91ca\u91d1\u878d\u4ea7\u54c1\u5e26\u6765\u7684\u98ce\u9669\u3002\u589e\u503c\u670d\u52a1\u91c7\u7528\u8d2d\u7f6e\u6210\u672c\u6cd5\u3002<\/span><\/p>\n

 <\/p>\n

<\/div>\n

 <\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t
 <\/th>\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219<\/th>\u589e\u503c\u670d\u52a1<\/th>\n<\/tr>\n<\/thead>\n
\u5584\u610f<\/td>\u6bcf\u5e74\u8fdb\u884c\u51cf\u503c\u6d4b\u8bd5<\/td>10\u5e74\u5185\u5b9a\u671f\u6298\u65e7<\/td>\n<\/tr>\n
\u51cf\u503c\u8bc4\u4f30
\n<\/td>		\u6bcf\u5e74\u8fdb\u884c\u51cf\u503c\u6d4b\u8bd5<\/td>\u6ca1\u6709\u4efb\u4f55<\/td>\n<\/tr>\n
\u5b58\u8d27
\n
\n<\/td>		\u5148\u8fdb\u5148\u51fa
\n\u5747\u503c\u6cd5<\/td>		\u5148\u8fdb\u5148\u51fa\u63a8\u8350<\/td>\n<\/tr>\n
\u73b0\u91d1\u5468\u8f6c
\n
\n<\/td>		\u4e25\u683c\u7684<\/td>\u7075\u6d3b\u7684<\/td>\n<\/tr>\n
\u7406\u8d22\u4ea7\u54c1
\n
\n<\/td>		\u516c\u5141\u4ef7\u503c<\/td>\u6536\u8d2d\u6210\u672c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

 <\/p>\n

\"\u7c3f\u8bb0\"<\/a><\/p>\n

\u21d2 VAS \u548c IFRS \u7684\u533a\u522b\uff1a\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u7684\u7279\u70b9<\/strong><\/a><\/p>\n

\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"

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