培训课程
INTERPRETATIONS: SIC 18
| Consistency - Alternative Methods Superseded |
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References
History
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| SUMMARY OF SIC 18 |
| Under SIC 18, if more than one accounting policy is available under an International Accounting Standard or Interpretation, an enterprise should choose and apply consistently one of those policies unless the Standard or Interpretation specifically requires or permits categorisation of items (transactions, events, balances, or amounts) for which different policies may be appropriate. If a Standard requires or permits categorisation of items, the most appropriate accounting policy should be selected and applied consistently to each category. Additional guidance on the application of the Interpretation to specific choices available under IAS is provided in an appendix to SIC 18. |
