Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... disclosures 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 ... IAS 11 © IASCF 1049International Accounting Standard 11 Construction ContractsThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 11 Construction ... periodsbeginning on or after 1 January 1995. IAS 11 IE© IASCF 1061Appendix Illustrative examplesThis appendix accompanies, but is not part of, IAS 11. Disclosure of accounting policiesThe...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... paragraph 33of the Standard.) IAS 121068© IASCFIntroductionIN1 This Standard ( IAS 12 (revised)’) replaces IAS 12 Accounting for Taxes on Income(‘the original IAS 12’). IAS 12 (revised) is effective ... forwriting effective dates adopted in 1998. Paragraph 89 refers to ‘financial statements’. IAS 12 110 0© IASCF92 IAS 1 (as revised in 2007) amended the terminology used throughout IFRSs.In addition ... also be applied for that earlier period. IAS 12 IE© IASCF 110 1Appendix AExamples of temporary differencesThe appendix accompanies, but is not part of, IAS 12.A. Examples of circumstances that...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... THE EXPOSURE DRAFT BC37 IAS 16 BC 114 8© IASCFBasis for Conclusions on IAS 16 Property, Plant and EquipmentThis Basis for Conclusions accompanies, but is not part of, IAS 16.IntroductionBC1 ... produceinventories during that period. IAS 16© IASCF 113 317 Examples of directly attributable costs are: (a) costs of employee benefits (as defined in IAS 19 Employee Benefits) arisingdirectly ... change shallbe accounted for as a change in an accounting estimate in accordance with IAS 8. IAS 16 114 0© IASCF62 A variety of depreciation methods can be used to allocate the depreciable amountof...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc

... Committee in April 1983, and reformatted in 1994.Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issuedJanuary 2001).In April 2001 the International Accounting ... or withdrawn.Since then IAS 20 has been amended by the following IFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 1 Presentation of Financial ... subsequently amended). IAS 201336© IASCFEffective date41 This Standard becomes operative for financial statements covering periodsbeginning on or after 1 January 1984.42 IAS 1 (as revised in...

Tài liệu Chuẩn mực kế toán quốc tế IAS 21 doc

... issued a revised IAS 21. The revised standard also amendedSIC-7, to which IAS 21 still refers, and replaced SIC -11, SIC-19 and SIC-30.Since 2003, IAS 21 and its accompanying documents have been ... amended in January 2008). IAS 211340© IASCFIntroductionIN1 International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (IAS 21) replaces IAS 21 The Effects of Changes ... 61–62APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 21 BY THE BOARDAPPROVAL OF AMENDMENT TO IAS 21 BY THE BOARDBASIS FOR CONCLUSIONS IAS 211356© IASCFEffective date and transition58 An entity...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx

... WhittingtonTatsumi Yamada IAS 28 BC1478© IASCFBasis for Conclusions on IAS 28 Investments in AssociatesThis Basis for Conclusions accompanies, but is not part of, IAS 28.IntroductionBC1 ... 42–43APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 28 BY THE BOARDBASIS FOR CONCLUSIONS IAS 28 BC1480© IASCFBC11 Therefore, the Board decided that the availability of the exclusion ... Associates (IAS 28) is set out inparagraphs 1–43 and the Appendix. All the paragraphs have equal authority but retainthe IASC format of the Standard when it was adopted by the IASB. IAS 28 should...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 29 docx

... Interpretation refers to IAS 29:•IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting inHyperinflationary Economies (issued November 2005). IAS 291484© IASCFCONTENTSparagraphsINTERNATIONAL ... amended or withdrawn.Since then, IAS 29 has been amended by the following IFRSs: IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) IAS 1 Presentation of Financial ... HYPERINFLATIONARY 38DISCLOSURES 39–40EFFECTIVE DATE 41 IAS 29© IASCF 1485International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies (IAS 29) is set out in paragraphs 1–41. All...

Tài liệu Chuẩn mực kế toán quốc tế IAS 37 doc

... followingIFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 10 Events after the Reporting Period (issued December 2003) IAS 16 Property, ... fact.96 [Deleted] IAS 37 IG© IASCF 1847Appendix ATables – Provisions, contingent liabilities, contingent assets and reimbursementsThis appendix accompanies, but is not part of, IAS 37. Its purpose ... reimbursement is disclosed(paragraph 85(c)). IAS 37 IG© IASCF 1849Appendix BDecision treeThis appendix accompanies, but is not part of, IAS 37. Its purpose is to summarise the main recognitionrequirements...

Tài liệu Chuẩn mực kế toán quốc tế IAS 41 doc

... OF CHANGES TO E65 B82 IAS 41 BC© IASCF 2303Basis for Conclusions on IAS 41 AgricultureThis appendix, which was prepared by the IASC Staff but was not approved by the IASC Board,summarises ... × (105 – 100) 501 × (111 – 108) 31 × (72 – 70) 2 55Increase in fair value less estimated point-of-sale costs due to physical change: 10 × (120 – 105) 1501 × (120 – 111 ) 91 × (80 – 72) 81 ... point-of-sale costs of herd at 31 December 20X1 11 × 12 0 1 , 32 01 × 80 80 1,400 IAS 41 BC2302© IASCFCONTENTSparagraphsBASIS FOR CONCLUSIONS ON IAS 41 AGRICULTUREBACKGROUND B1–B2THE NEED...

Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... in IAS 2. IAS 2© IASCF 963International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1–42 andthe Appendix. All the paragraphs have equal authority but retain the IASC ... SmithGeoffrey WhittingtonTatsumi Yamada IAS 2 BC© IASCF 977Basis for Conclusions on IAS 2 InventoriesThis Basis for Conclusions accompanies, but is not part of, IAS 2.IntroductionBC1 This Basis ... 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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