Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx

... DATE 37APPENDIX IAS 18 © IASCF 1187 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 ... IAS 18 © IASCF 1185 International Accounting Standard 18 RevenueThis 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 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 19 pptx

... Chuẩn mực kế toán quốc tế IAS 19 IAS 19© IASCF 1213Because each category identified in (a)–(d) above has ... of FinancialStatements in 2007.† In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 19 BC© IASCF 1311BC67A In issuing IAS 19 in 1998, the Board considered whether ... assets. * IAS 22 was withdrawn in 2004 and replaced by IFRS 3 Business Combinations. † superseded by IAS 39 Financial Instruments: Recognition and Measurement and IAS 40 Investment Property. IAS 19...

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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Superseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraph1 1 17 None 33 272 2 18 None ... 13 of IAS 27 and paragraphs 6 and 7 of IAS 28 respectively, whichinclude consideration of the relative ownership of voting rights. IAS 31 dependson IAS 27 and IAS 28 and references to IAS 27 ... subsidiaries. IAS 27 IG1456© IASCFIllustrative examplesIG8 The five examples below each illustrate one aspect of a potential voting right.In applying IAS 27, IAS 28 or IAS 31, an entity...

Tài liệu Chuẩn mực kế toán quốc tế IAS 36 pptx

... Accounting Policies, Changes in Accounting Estimates and Errors. IAS 36 BC© IASCF 1771BC189 In revising IAS 36, the Board noted that IAS 38 Intangible Assets prohibits therecognition of internally ... annualimpairment tests. IAS 36 BC1786© IASCFBCZ231 In April 1997, IASC approved Exposure Draft E55 Impairment of Assets. IASC receivedmore than 90 comment letters from over 20 countries. IASC also performed ... Discontinued Operations, issued by the IASB in 2004, theterm ‘net selling price’ was replaced in IAS 36 by ‘fair value less costs to sell’. IAS 36 BC© IASCF 1769Reversing impairment losses...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 40 pptx

... 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 BC2262© IASCFBasis ... property,an entity applies the criteria in IAS 18 for recognising revenue from the saleof goods and considers the related guidance in the Appendix to IAS 18. IAS 17 applies to a disposal effected ... with IAS 18 using the effective interest method. 71 An entity applies IAS 37 or other Standards, as appropriate, to any liabilities thatit retains after disposal of an investment property.IAS...

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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Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... December 2003 the IASB issued a revised IAS 8 with a new title—Accounting Policies, Changesin Accounting Estimates and Errors. The revised standard also replaced SIC-2 and SIC -18. IAS 8 and its ... 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...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... 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 1045AppendixAmendments to other ... 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 ... other pronouncementsAPPROVAL OF IAS 10 BY THE BOARDBASIS FOR CONCLUSIONS IAS 10© IASCF 1037International Accounting Standard 10 Events after the Reporting Period (IAS 10) is set outin paragraphs...

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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 ... 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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