關於審計公報第57號適用時程 - 會計
By Isabella
at 2015-11-24T16:37
at 2015-11-24T16:37
Table of Contents
在證期局網址有公告
6. 審計準則公報第57號「財務報表查核報告」之適用時程 (pdf)(104.10.30)
檔案:http://goo.gl/C53YyY
圖片:http://imgur.com/09Kk44o
來源網址:http://goo.gl/4fJT48
而審計準則公報第57號最後一條規定:
第 七十 條 本公報於中華民國一○四年九月二十二日發布,並自中華民國一○七
年七月一日起實施,亦得提前適用。自本公報實施日起,本會於中華
民國八十八年十二月二十一日修訂之審計準則公報第三十三號「財務
報表查核報告」,不再適用。
圖片:http://imgur.com/aGH1uRp
檔案:http://dss.ardf.org.tw/ardf/au57.pdf
來源:會計研究發展基金會
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