财产、厂房和设备在预定使用前的收益.pdf

June 2017 IFRS® Standards Exposure Draft ED/2017/4 Property, Plant and Equipment— Proceeds before Intended Use Proposed amendments to IAS 16 Comments to be received by 19 October 2017 Property, Plant and Equipment— Proceeds before Intended Use (Proposed amendments to IAS 16) Comments to be received by 19 October 2017 Exposure Draft ED/2017/4 Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16) is published by the International Accounting Standards Board (Board) for comment only. The proposals may be modified in the light of the comments received before being issued in final form. Comments need to be received by 19 October 2017 and should be submitted in writing to the address below, by email to commentletters@ or electronically using our ‘Open for comment’ page at: /projects/open-for-comment/. All comments will be on the public record and posted on our website at unless the respondent requests confidentiality. Such requests will not normally be granted unless supported by a good reason, for example, commercial confidence. Please see our website for details on this and how we use your Personal Data. Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation (the Foundation) expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs. Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional. ISBN: 978-1-911040-63-7 Copyright © 2017 IFRS Foundation All rights reserved. Reproduction and u