... thể
28
SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC KẾ
TOÁN QUỐC TẾ (IAS) 1
A. Điểm giống nhau : 1
I, IAS – Quy định chung và VAS - Chuẩn mực chung: 1
1) Các yêu cầu cơ bản đối với thông ... chính đối với bên thuê
17
HỌ TÊN: NGUYỄN VÕ DŨNG
MSSV: CQ490429
LỚP: TCDNC
SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI
CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS)
Tính đến th...
...
MSSV: CQ490429
LỚP: TCDNC
SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI
CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS)
Tính đến thời điểm này thì Việt Nam đã ban hành được 26 chuẩn mực kế toán trong 5
đợt :
... quốc tế thì
chúng ta cần phải tìm hiểu, học hỏi thêm các chuẩn mực quốc tế nữa.Hiện nay chuẩn mực
kế toán quốc tế gồm có 40 chuẩn mực.
Để...
... targets BC98–BC100
Presentation of measures per share BC1 01 BC104
TRANSITION AND EFFECTIVE DATE BC105
DIFFERENCES FROM SFAS 13 0 BC106
IAS 1
â
IASCF 905
99 An entity shall present an analysis of ... IAS 1
882
â
IASCF
International Accounting Standard 1 Presentation of Financial Statements (IAS 1) is set out
in paragraphs 1 14 0 and the Appendix. All the paragraphs have equal...
... December 20 03 the IASB issued a revised IAS 2, which also replaced SIC-1.
IAS 2 was amended by IFRS 8 Operating Segments (issued November 20 06).
The following Interpretation refers to IAS 2:
ãSIC- 32 ... value in
IAS 2
â
IASCF 963
International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1– 42 and
the Appendix. All the paragraphs have equal au...
... 2008).
As a result of the changes in terminology made by IAS 1 in 20 07, the title of IAS 7 was
changed to Statement of Cash Flows.
IAS 7
â
IASCF 9 87
15 An entity may hold securities and loans for dealing ... institutions; and
IAS 7
â
IASCF 981
International Accounting Standard 7
Statement of Cash Flows
This version includes amendments resulting from IFRSs issued up to 1...
... other information.
IAS 8
â
IASCF 1007
Introduction
IN1 International Accounting Standard 8 Accounting Policies, Changes in Accounting
Estimates and Errors (IAS 8) replaces IAS 8 Net Profit or Loss ... SIC- 18.
IN4 The Board did not reconsider the other requirements of IAS 8.
Changes from previous requirements
IN5 The main changes from the previous version of IAS 8 are d...
... disclosure under paragraph 21.
IAS 10
1038
â
IASCF
Introduction
IN1 International Accounting Standard 10 Events after the Reporting Period (IAS 10)
*
replaces IAS 10 Events After the Balance Sheet ... disclose that fact.
Withdrawal of IAS 10 (revised 1999)
24 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999).
IAS 10
â
IASCF 104...
... 42(b) (20)
IAS 11
â
IASCF 1051
International Accounting Standard 11 Construction Contracts (IAS 11) is set out in
paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format
of ... their validity is seriously in question;
IAS 11 IE
â
IASCF 1061
Appendix
Illustrative examples
This appendix accompanies, but is not part of, IAS 11.
Disclosure of accou...
... liability 8,600
IAS 12
â
IASCF 1067
International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95.
All the paragraphs have equal authority but retain the IASC format of ... 8,100
Balance at 31 /12/ X5 45,600 7,500 53,100
Depreciation X6 5,600 6,250 11,850
Balance 31 /12/ X6 51,200 13,750 64,950
Tax base
31 /12/ X4 10,000 5,000 15,000
31 /12/ X5 10,400 2,50...
... necessary
consequential amendments to IFRS 1, IAS 14, IAS 34, IAS 36, IAS 37, IAS 38,
IAS 40, SIC-13, SIC-21, SIC-22 and SIC-32.
IAS 16
1136
â
IASCF
33 If there is no market-based evidence ... in an accounting estimate in accordance with IAS 8.
IAS 16
â
IASCF 1125
International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out in
paragraph...
... operating lease by the third party.
IAS 17 BC
1178
â
IASCF
Basis for Conclusions on
IAS 17 Leases
This Basis for Conclusions accompanies, but is not part of, IAS 17.
Introduction
BC1 This Basis ... amended).
IAS 17
â
IASCF 1159
International Accounting Standard 17 Leases (IAS 17) is set out in paragraphs 1–70 and
the Appendix. All the paragraphs have equal authority...
... rational basis.
IAS 18
â
IASCF 1187
International Accounting Standard 18 Revenue (IAS 18) is set out in paragraphs 1–37.
All the paragraphs have equal authority but retain the IASC format of ... give
rise to revenue.
IAS 18
â
IASCF 1185
International Accounting Standard 18
Revenue
This version includes amendments resulting from IFRSs issued up to 17 January 2008.
IAS 18...
... (2004 Amendment)
BASIS FOR CONCLUSIONS
Chuẩn mực kế toán quốc tế
IAS 19
IAS 19
â
IASCF 1253
Disclosure
141 Where there is uncertainty about the number ... variables.
IAS 19
â
IASCF 1205
International Accounting Standard 19
Employee Benefits
This version includes amendments resulting from IFRSs issued up to 17 January 2...
... IAS 20
â
IASCF 1329
International Accounting Standard 20 Accounting for Government Grants and Disclosure of
Government Assistance (IAS 20) is set out in paragraphs ... 1983, and reformatted in 1994.
Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issued
January 200 1).
In April 200 1 the International Accounting Standards Board resolved ... ap...
... IAS 12.
Case Study 1
Facts
An entity has the following assets and liabilities recorded in its balance ... $600,000 in developing a new product. These costs meet the definition of an intangi-
ble asset under IAS 38 and have been recognized in the balance sheet. Local tax legislation allows these
costs