Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... 33of the Standard.) IAS 12 1068© IASCFIntroductionIN1 This Standard ( IAS 12 (revised)’) replaces IAS 12 Accounting for Taxes on Income(‘the original IAS 12 ). IAS 12 (revised) is effective ... [Deleted]70 [Deleted] IAS 12 © IASCF 1067International 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 ... be applied for that earlier period. IAS 12 IE© IASCF 1101Appendix AExamples of temporary differencesThe appendix accompanies, but is not part of, IAS 12. A. Examples of circumstances that...

57
2,215
5

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 ... 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 ... Interpretation refers to IAS 28:•IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and EnvironmentalRehabilitation Funds (issued December 2004). IAS 281470© IASCF(ii) the investor’s...

21
2,126
8

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 amended or withdrawn.Since then, IAS 29 has been amended by the following IFRSs: IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) IAS 1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 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...

20
1,322
2

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 2007, the title of IAS 7 waschanged to Statement of Cash Flows. IAS 7990© IASCF(c) cash advances and loans made to customers ... period 8,840 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 ... Segments (issued November 2006) IAS 23 Borrowing Costs (as revised in March 2007) IAS 1 Presentation of Financial Statements (as revised in September 2007) IAS 27 Consolidated and Separate...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... accordance with IAS 16Property, Plant and Equipment or IAS 38 Intangible Assets is a change in anaccounting policy to be dealt with as a revaluation in accordance with IAS 16 or IAS 38, rather ... Yamada IAS 8 BC1024© IASCFBasis for Conclusions on IAS 8 Accounting Policies, Changes in Accounting Estimates and ErrorsThis Basis for Conclusions accompanies, but is not part of, IAS 8.IntroductionBC1 ... Preface. IAS 8 BC1028© IASCFBC22 The application of the concept of materiality is set out in two Standards. IAS 1 (as revised in 2007) continues to specify its application to disclosures.IAS...

32
1,248
0

Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... periodcontained in IAS 10.The main changesIN4 The main change from the previous version of IAS 10 was a limited clarificationof paragraphs 12 and 13 (paragraphs 11 and 12 of the previous version of IAS 10).As ... WhittingtonTatsumi Yamada IAS 10 BC© IASCF 1047Basis for Conclusions on IAS 10 Events after the Reporting Period*This Basis for Conclusions accompanies, but is not part of, IAS 10.IntroductionBC1 ... 21–22EFFECTIVE DATE 23WITHDRAWAL OF IAS 10 (REVISED 1999) 24APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 10 BY THE BOARDBASIS FOR CONCLUSIONS IAS 10© IASCF 1037International Accounting...

13
2,050
10

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 ... unlessand until they were amended or withdrawn. IAS 11 has been amended by the following IFRSs: IAS 23 Borrowing Costs (as revised in March 2007) IAS 1 Presentation of Financial Statements (as ... (issued March 2002 and subsequently amended)•IFRIC 12 Service Concession Arrangements (issued November 2006 and subsequently amended). IAS 111058© IASCF30 The stage of completion of a contract...

16
1,121
3

Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... IAS 16© IASCF 1123 International Accounting Standard 16Property, Plant and EquipmentThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 16 Property, ... WhittingtonTatsumi Yamada IAS 16 BC© IASCF 1147CONTENTSparagraphsBASIS FOR CONCLUSIONS ON IAS 16 PROPERTY, PLANT AND EQUIPMENTINTRODUCTION BC1–BC3SCOPE BC4RECOGNITION BC5–BC12MEASUREMENT AT ... THE EXPOSURE DRAFT BC37 IAS 16 BC1148© IASCFBasis for Conclusions on IAS 16 Property, Plant and EquipmentThis Basis for Conclusions accompanies, but is not part of, IAS 16.IntroductionBC1...

34
1,416
4

Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

... 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 ... 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 ... 2005, it shall disclose that fact. Withdrawal of IAS 17 (revised 1997)70 This Standard supersedes IAS 17 Leases (revised in 1997). IAS 171158© IASCFCONTENTSparagraphsINTRODUCTION IN1–IN13INTERNATIONAL...

28
1,820
8

Xem thêm