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ԡ͹Ź
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ѤҪԡԪҪվѭ
Ҫԡ , ͹حҵͺѭ , 䢷 , ª͹ԵԺؤŷѺͺѭ
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駾ѲҤͧ CPD ͺѭ / Ӻѭ
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ŵԴͼͺѭ
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Ǩͺʶҹмͺѭ
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Һ䫵

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˹ѧʴԴ (Comment Letter)
˹ѡ   ѺѺا   ͸Ժ   /
 

 

˹ѧʴԴ (Comment Letter)
     ԪҪվѭ ¤͹ء֡еԴҵðҹ§ҹҧԹҧȨաèѴ˹ѧʴԴ (Comment letter) 觼ҹ繪ͺҡЪСá˹ҵðҹúѭ йʹѺҧСҵðҹúѭҧ (IASB) 駹˹ѧʴԴ ´ѧ
2558 (2015)
IAS 1 Classification of liabilities (See comment letter)
IAS 7 Disclosure Initiative (See comment letter)
IFRS 2 Clarifications of Classification and Measurement of
Share-based  Payment Transactions
(See comment letter)
IFRS 15 Effective Date of IFRS 15 (See comment letter)
Conceptual Framework for Financial Reporting (See comment letter)
IFRS 10 and IAS 28 Effective Date of Amendments (See comment letter)
IAS 19 and IFRIC14 : Employee Benefits: Remeasurement
at a plan amendment, curtailment or settlement
(See comment letter)
IFRS 15  Clarifications to IFRS 15 (See comment letter)
Trustees’ Review of Structure and Effectiveness : Issues for the Review (See comment letter)
Conceptual Framework : IFRS 2, IFRS 3, IFRS 4, IFRS 6,
IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32
(See comment letter)
IAS 12 : Uncertainty over Income Tax Treatments (See comment letter)
IAS 21: Foreign Currency Transactions and Advance Consideration (See comment letter)
Financial Statements : Practice Statement : Application of Materiality (See comment letter)
2559 (2016)
IFRS 9 and IFRS 4 : Financial Instruments with Insurance Contracts (See comment letter)
Annual Improvements to IFRSs 2014–2016 Cycle (See comment letter)
IAS 40 : Transfers of Investment Property Proposed amendment (See comment letter)
Trustees’ Review of Structure and Effectiveness : Proposed Amendments (See comment letter)
IFRS 3 and IFRS 11 :  Definition of a Business and
Accounting for Previously Held Interests
(See comment letter)
2560 (2017)
IFRS 9 : Prepayment Features with Negative Compensation (See comment letter)
IFRS 8 and IAS 34: Improvements to IFRS 8 Operating Segments (See comment letter)