Projects where exposure drafts are expected in the second quarter include insurance contracts, leases, rate-regulated activities(interim IFRS).
征求意见稿31的要求与上文引述的国际会计准则第19条的要求相同,仅有两项重大差别。
The requirements of exposure draft 31 are the same as those in International Financial Reporting Standard 19 cited above, with only two significant differences.
Although multiple client and server implementations exist, the protocol was never proposed to the Internet Engineering Task Force(IETF)by the way of a Request for Comments(RfC).
他举例说明了本国在国际会计准则理事会公布收入确定征求意见稿后,与房地产开发商进行讨论的情况。
He cited, as an example,the discussions held with real estate developers in his country following the publication by IASB of the revenue-recognition Exposure Draft.
概念框架征求意见稿2《公共部门主体通用目的财务报告的概念框架:财务报表的要素和确认》(ED2).
Conceptual Framework Exposure Draft(ED) 2, Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements(ED 2).
International Public Sector Accounting Standard exposure draft 31, employee benefits-- Is the relevant(draft) International Public Sector Accounting Standard which is based on International Financial Reporting Standard 19, employee benefits.
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