解释公告第31号 收入：广告服务之交换.pdf

31 A 31 31 2009 12 31 31 SIC 2001 12 31 8 2003 12 Copyright © 2010 IFRS Foundation A 1 31 31 5 31 2 7 17 31 B Copyright © 2010 IFRS Foundation A2 31 31  8  18 1 2 3 18 12 18 20 (a) 18 18 4 5 (a) (b) (c) Copyright © 2010 IFRS Foundation A3 31 (d) / (e) 2001 5 2001 12 31 8 Copyright © 2010 IFRS Foundation A4 31 B 31 31 IASB 2009 12 31 31