Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... other information. IAS 8 © IASCF 1007IntroductionIN1 International Accounting Standard 8 Accounting Policies, Changes in AccountingEstimates 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 requirementsIN5 The main changes from the previous version of IAS 8 are described below. IAS 8 1010© ... pronouncementsAPPROVAL OF IAS 8 BY THE BOARDBASIS FOR CONCLUSIONSIMPLEMENTATION GUIDANCE IAS 8 BC10 28 © IASCFBC22 The application of the concept of materiality is set out in two Standards. IAS 1 (as revised...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... Statements. IAS 8 Accounting Policies, Changes inAccounting Estimates and Errors provides a basis for selecting and applying accountingpolicies in the absence of explicit guidance. IAS 7 988 © IASCFFinancing ... (as amended in January 20 08) .As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 waschanged to Statement of Cash Flows. IAS 7© IASCF 987 15 An entity may hold ... entity applies IAS 27 (amended 20 08) foran earlier period, the amendments shall be applied for that earlier period.The amendments shall be applied retrospectively. IAS 7© IASCF 989 (b) non-cash...

Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... disclosure under paragraph 21. IAS 1010 38 © IASCFIntroductionIN1 International Accounting Standard 10 Events after the Reporting Period (IAS 10)*replaces IAS 10 Events After the Balance ... 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 20 08. IAS ... Statements. IAS 8 Accounting Policies, Changes in Accounting Estimatesand Errors provides a basis for selecting and applying accounting policies in the absenceof explicit guidance. IAS 101042© IASCFDividends12...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

... disclosure requirements in IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessors for assets provided under operating leases.Sale and leaseback transactions 58 A sale and leaseback transaction ... further leasing.32 In addition, the requirements for disclosure in accordance with IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessees for assets leased under finance leases. Operating leases33 ... 36– 48 Initial recognition 36– 38 Subsequent measurement 39–46Disclosures 47– 48 Operating leases 49–57Disclosures 56–57SALE AND LEASEBACK TRANSACTIONS 58 66TRANSITIONAL PROVISIONS 67– 68 EFFECTIVE...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx

... inDecember 1993. It replaced IAS 18 Revenue Recognition (issued in December 1 982 ).Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 19 98) , IAS 10(in 1999) and IAS 41 (in January 2001).In ... giverise to revenue. IAS 18 © IASCF 1 185 International Accounting Standard 18 RevenueThis version includes amendments resulting from IFRSs issued up to 17 January 20 08. IAS 18 Revenue was issued ... rational basis. IAS 18 © IASCF 1 187 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...

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 ... 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 ... dealing with items such as:(i) the discount rate (see paragraphs 78 82 ); (ii) future salary and benefit levels (see paragraphs 83 87 ); (iii) in the case of medical benefits, future medical costs,...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 23 ppt

... differ.Superseded IAS 23 paragraphRevised IAS 23 paragraphSuperseded IAS 23 paragraphRevised IAS 23 paragraphObjective 1 18 151 2 19 162None 20 1733 21 18 45 22195 6 23 206 7 24 217None 25 228None ... 26 239None 27 2410 8 28 2511 None 29 2612 9 30 None13 10 31 None14 11 None 415 12 None 27, 28 16 13 None 2917 14 None 30 IAS 23 BC© IASCF 1 383 Differences between IAS 23 and SFAS 34BC19 ... O’MalleyJohn T SmithTatsumi Yamada IAS 231 388 © IASCFTable of ConcordanceThis table shows how the contents of the superseded version of IAS 23 and the revisedversion of IAS 23 correspond. Paragraphs...

Tài liệu Chuẩn mực kế toán quốc tế IAS 26 ppt

... Statements. IAS 8 Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applyingaccounting policies in the absence of explicit guidance. IAS 2614 08 © IASCFInternational ... salary increase; and IAS 261406© IASCFCONTENTSparagraphsINTERNATIONAL ACCOUNTING STANDARD 26ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANSSCOPE 1–7DEFINITIONS 8 12DEFINED CONTRIBUTION ... actuarial valuations 27Financial statement content 28 31ALL PLANS 32–36Valuation of plan assets 32–33Disclosure 34–36EFFECTIVE DATE 37 IAS 261412© IASCF(c) the amount of the actuarial present...

Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx

... 272 2 18 None 34 28 3 3 19 16 35 28 4 4 20 17 36 295 5 21 32 37 38 6 6 22 18 38 397 7 23 19 39 40 8 8 24 20 40 419 9 25 21 41 4210 10 26 22 42 4311 11 27 23 43 4412 12 28 24 44 4613 13 ... transactions.Superseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraph1 1 17 None 33 272 2 18 None ... agree.* IAS 27 (as amended in 20 08) changed the term ‘minority interest’ to ‘non-controlling interest’.For further discussion see paragraph BC 28. IAS 27© IASCF 1433Approval of amendments to IAS...

Tài liệu Chuẩn mực kế toán quốc tế IAS 31 ppt

... 54–57EFFECTIVE DATE 58- 58AWITHDRAWAL OF IAS 31 (REVISED 2000) 59APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 31 BY THE BOARDBASIS FOR CONCLUSIONS IAS 31 BC1512© IASCFBC5 The Board ... consequence of amendments to IAS 27Consolidated and Separate Financial Statements made as part of the second phase of the businesscombinations project in 20 08. IAS 3115 08 © IASCF(a) any capital ... account for its interest in accordance with IAS 27 andIFRS 3 Business Combinations (as revised in 20 08) . From the date when a jointly IAS 3114 98 © IASCFInternational Accounting Standard 31Interests...

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