Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... disclosure under paragraph 21. IAS 10 1038© IASCFIntroductionIN1 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 © IASCF 104 19 The following are examples ... under IAS 33); IAS 10 © IASCF 103 5International Accounting Standard 10 Events after the Reporting PeriodThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 10...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... of 20X2 include 100 of interest receivable.Inventories 100 Accounts receivable 100 Cash 40Property, plant and equipment 650Trade payables 100 Long-term debt 200 IAS 7984© IASCFInternational ... 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 ... IAS 7 IE© IASCF 100 1Appendix B Statement of cash flows for a financial institutionThis appendix accompanies, but is not part of, IAS 7.1 The example shows only...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... 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 8 101 0© IASCFInternational Accounting ... other information. IAS 8© IASCF 100 7IntroductionIN1 International Accounting Standard 8 Accounting Policies, Changes in AccountingEstimates and Errors (IAS 8) replaces IAS 8 Net Profit or ... pronouncementsAPPROVAL OF IAS 8 BY THE BOARDBASIS FOR CONCLUSIONSIMPLEMENTATION GUIDANCE IAS 8 BC 102 8© 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 17 ppt

... lessor’s leasing arrangements.57 In addition, the 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 ... 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 ... amended). IAS 17© IASCF 1159International Accounting Standard 17 Leases (IAS 17) is set out in paragraphs 1–70 andthe Appendix. All the paragraphs have equal authority but retain the IASC format...

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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 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 ... rational basis. IAS 18© IASCF 1187International 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 ... buyer or the goodshave been delivered and the time period for rejection has elapsed. IAS 181190© IASCF 10 The amount of revenue arising on a transaction is usually determined byagreement...

Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx

... pay. IAS 19© IASCF 1207Recognition and measurement: plan assets 102 107 Fair value of plan assets 102 104 Reimbursements 104 A 104 DReturn on plan assets 105 107 Business combinations 108 Curtailments ... (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...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 23 ppt

... 26 239None 27 24 10 8 28 2511 None 29 2612 9 30 None13 10 31 None14 11 None 415 12 None 27, 2816 13 None 2917 14 None 30 IAS 23 BC© IASCF 1383Differences between IAS 23 and SFAS 34BC19 ... loss. It does not affect the recognition of borrowingcosts as specified in IAS 23. IAS 231378© IASCFApproval of IAS 23 by the BoardInternational Accounting Standard 23 Borrowing Costs was ... O’MalleyJohn T SmithTatsumi Yamada IAS 231388© 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

... value of promised retirement benefits. IAS 26© IASCF 1407International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans (IAS 26) is set out in paragraphs 1–37. All ... paragraphs 1–37. All the paragraphs have equal authority butretain the IASC format of the Standard when it was adopted by the IASB. IAS 26 shouldbe read in the context of the Preface to International ... 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 261408© IASCFInternational...

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 ... 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 ... 40 419 9 25 21 41 42 10 10 26 22 42 4311 11 27 23 43 4412 12 28 24 44 4613 13 29 25 45 None14 14 30 26None30,31, 33–35,4515 15 31 3616 None 32 37 IAS 27 BC© IASCF 1439conversely,...

Tài liệu Chuẩn mực kế toán quốc tế IAS 31 ppt

... 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 considered ... current assets or an impairment loss. IAS 311496© IASCFIntroductionIN1 International Accounting Standard 31 Interests in Joint Ventures (IAS 31) replaces IAS 31 Financial Reporting of Interests ... also SIC-13 Jointly Controlled Entities—Non-Monetary Contributions by Venturers. IAS 311 510 © IASCFApproval of IAS 31 by the BoardInternational Accounting Standard 31 Interests in Joint Ventures...

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