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Standing Interpretations Committee
русскийrus-000More specifically the operating procedures of the SIC state their objective is to:
русскийrus-000The 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.
русскийrus-000The interpretations of potentially contentious accounting issues should enhance the rigorous application and worldwide comparability of financial statements that are prepared using IAS.
русскийrus-000carry 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.
русскийrus-000http:www.accaglobal.com/publications/studentaccountant/31029
русскийrus-000Постоянная комиссия по интерпретациям
русскийrus-000Постоянно действующий комитет по интерпретациям
русскийrus-000Постоянный комитет по интерпретациям

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