摘要：The application of IFRS in an economic entity’s accounting imposes the paying of special attention to not necessarily the similarities but most importantly to the differences which appear between the national referential and the IASB one. As regards the financial position of the entity,we may say that,more or less,all standards influence it,but some impose differences which must be mentioned.
关键词：financial position SFA;IAS 37;IAS 19;fair value;IFRS 5;active noncurrent assets
