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Standing Interpretations Committee
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More specifically the operating procedures of the SIC state their objective is to:
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The board of the International Accounting Standards Committee (IASC) formed the Standing Interpretations Committee (SIC) in 1997. It was founded with the objective of developing interpretations of International Accounting Standards to be applied where the standards are silent or unclear.
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The interpretations of potentially contentious accounting issues should enhance the rigorous application and worldwide comparability of financial statements that are prepared using IAS.
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carry out the review on a timely basis and within the context of the existing IASs and the IASC’s Framework for the Preparation and Presentation of Financial Statements.
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http:www.accaglobal.com/publications/studentaccountant/31029
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Постоянная комиссия по интерпретациям
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Постоянно действующий комитет по интерпретациям
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Постоянный комитет по интерпретациям
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