Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... 2008).As a result of the changes in terminology made by IAS 1 in 20 07, the title of IAS 7 waschanged to Statement of Cash Flows. IAS 7 © IASCF 9 87 15 An entity may hold securities and loans for dealing ... institutions; and IAS 7 © IASCF 981International Accounting Standard 7 Statement of Cash FlowsThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 7 Cash Flow ... received; IAS 7 © IASCF 983International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out inparagraphs 1–54. All the paragraphs have equal authority but retain the IASC formatof...

Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx

... rational basis. IAS 18© IASCF 11 87 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 ... inDecember 1993. It replaced IAS 18 Revenue Recognition (issued in December 1982).Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 1998), IAS 10(in 1999) and IAS 41 (in January 2001).In ... giverise to revenue. IAS 18© IASCF 1185International Accounting Standard 18RevenueThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 18 Revenue was issued...

Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx

... (2004 Amendment)BASIS FOR CONCLUSIONS Chuẩn mực kế toán quốc tế IAS 19 IAS 19© IASCF 1253Disclosure141 Where there is uncertainty about the number ... days of sick pay. IAS 19© IASCF 12 07 Recognition and measurement: plan assets 102–1 07 Fair value of plan assets 102–104Reimbursements 104A–104DReturn on plan assets 105–1 07 Business combinations ... contribution in the cost of an asset (see, for example, IAS 2 Inventoriesand IAS 16 Property, Plant and Equipment). IAS 191214© IASCFTermination benefits are employee benefits payable...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx

... transactions.Superseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraph1 1 17 None 33 27 2 2 18 ... comprehensive income in IAS 27 IG© IASCF 1459Table of ConcordanceThis table shows how the contents of the superseded version of IAS 27 and the amendedversion of IAS 27 correspond. Paragraphs ... management is IAS 27 BC1434© IASCFBasis for Conclusions on IAS 27 Consolidated and Separate Financial StatementsThis Basis for Conclusions accompanies, but is not part of, IAS 27. IntroductionBC1...

Tài liệu Chuẩn mực kế toán quốc tế IAS 36 pptx

... intangible assets withindefinite lives. Chuẩn mực kế toán quốc tế IAS 36 IAS 36© IASCF 170 9Appendix A Using present value techniques to measure value ... loss is recognised for the machine. IAS 36 171 4© IASCFAppendix B Amendment to IAS 16The amendment in this appendix shall be applied when an entity applies IAS 16 Property, Plant andEquipment ... requirements in IAS 36. The changes that have been made inthe Standard are primarily concerned with the impairment test for goodwill. IAS 36© IASCF 1 679 (b) associates, as defined in IAS 28 Investments...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 40 pptx

... reliably 53–55Cost model 56TRANSFERS 57 65DISPOSALS 66 73 DISCLOSURE 74 79 Fair value model and cost model 74 79 Fair value model 76 78 Cost model 79 TRANSITIONAL PROVISIONS 80–84Fair value ... 85WITHDRAWAL OF IAS 40 (2000) 86APPROVAL OF IAS 40 BY THE BOARDIASB BASIS FOR CONCLUSIONS ON IAS 40 (AS REVISED IN 2003)IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) IAS 40 BC2268© IASCFDefinition ... Reliably B 57 B62Gains and Losses on Remeasurement to Fair Value B63–B65Transfers B66Summary of Changes to E64 B 67 IAS 40 BC2 272 © IASCFmodel is the benchmark treatment* in IAS 16 Property,...

Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... published in this volume. * * * * * IAS 2 BC© IASCF 977 Basis for Conclusions on IAS 2 InventoriesThis Basis for Conclusions accompanies, but is not part of, IAS 2.IntroductionBC1 This Basis ... location andcondition. IAS 2© IASCF 961International Accounting Standard 2InventoriesThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 2 Inventories was ... December 2003 the IASB issued a revised IAS 2, which also replaced SIC-1. IAS 2 was amended by IFRS 8 Operating Segments (issued November 2006).The following Interpretation refers to IAS 2:•SIC-32...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... other information. IAS 8© IASCF 10 07 IntroductionIN1 International Accounting Standard 8 Accounting Policies, Changes in AccountingEstimates and Errors (IAS 8) replaces IAS 8 Net Profit or ... (issued June 20 07) •IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements andtheir Interaction (issued July 20 07 and subsequently amended). IAS 81018© IASCFof bad ... consider the pronouncements ofvarious other standard-setting bodies when IASB guidance does not exist. IAS 8 BC© IASCF 1029BC 27 The Standard specifies that hindsight should not be used when applying...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... under IAS 33); IAS 10© IASCF 1035International Accounting Standard 10Events after the Reporting PeriodThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS ... (issued March 2004). IAS 1 Presentation of Financial Statements (revised September 20 07) As a result of the changes in terminology made by IAS 1 in 20 07, the title of IAS 10 waschanged to Events ... volume. * * * * * IAS 10 BC© IASCF 10 47 Basis for Conclusions on IAS 10 Events after the Reporting Period*This Basis for Conclusions accompanies, but is not part of, IAS 10.IntroductionBC1...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... 2,340Expenses (8,050 × .26) 2,093 – 2,093Profit 2 47 – 2 47 Year 2 Revenue (9,200 × .74 ) 6,808 2,340 4,468Expenses (8,200 × .74 ) 6,068 2,093 3, 975 Profit 74 0 2 47 493Year 3 Revenue (9,200 × 1.00) 9,200 ... withdrawn. IAS 11 has been amended by the following IFRSs: IAS 23 Borrowing Costs (as revised in March 20 07) IAS 1 Presentation of Financial Statements (as revised in September 20 07) .The following ... 42(b) (20) IAS 11© IASCF 1051International Accounting Standard 11 Construction Contracts (IAS 11) is set out inparagraphs 1–46. All the paragraphs have equal authority but retain the IASC formatof...

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