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咨情发布日期:1981年12月生效日期:1982年12月15日及其以后开始的财务年度受本公告影响的文件: 修改会计研究公报第43号第12章第5段;取代会计研究公报第43号第12章第7段以及第10～22段;取代会计原则委员会公报第6号第18段;修改会计原则委员会公报第22号第13段;取代财务会计准则第1号;取代财务会计准则第8号;取代财务会计准则第20号;取代财务会计准则委员会解释书第15号;取代财务会计准则委员会解释书第17号。对本公告产生影响的文件:无其他公报引言 1.财务会计准则委员会公告第8号,“外币经济业务和外币财务报表折算会计”是1975
Consultative Release Date: December 1981 Commencement Date: Documents Affected by This Bulletin for the Financial Year December 15, 1982 and Beyond: Amendments to Accounting Research Bulletin No. 43, Chapter 12, Paragraph 5; Replacement of Accounting Research Bulletin No. 43, Chapter 12, Paragraph 7 and Paragraphs 10 to 22; paragraph 6 of bulletin No. 6 of the Committee on Accountability Principles replaced; paragraph 13 of bulletin No. 22 of the Committee on Accounting Principles revised; No. 1 replaced by Financial Accounting Standard No. 1; Accounting Standards No. 8; Replaces Financial Accounting Standards No. 20; Replaces Accounting Standard Committee Interpretation No. 15; Replaces Financial Accounting Standards Board Interpretation No. 17. Paper that has an impact on this announcement: None Other General Remarks 1. Financial Accounting Standards Board Notice No. 8, “Foreign Currency Business and Foreign Currency Financial Statements Disclosure Accounting” is 1975