Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc

... 1983, and reformatted in 1994. Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issued January 200 1). In April 200 1 the International Accounting Standards Board resolved ... applies IAS 1 (revised 200 7) for an earlier period, the amendments shall be applied for that earlier period. IAS 20 1328 © IASCF C ONTENTS paragraphs INTERNATIONAL ACCOUN...
Ngày tải lên : 13/12/2013, 20:15
  • 10
  • 632
  • 1
Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... 9,000 Variation – 200 200 Total contract revenue 9,000 9 ,200 9 ,200 Contract costs incurred to date 2,093 6,168 8 ,200 Contract costs to complete 5,957 2,032 – Total estimated contract costs 8,050 8 ,200 8 ,200 Estimated ... (9 ,200 × .74) 6,808 2,340 4,468 Expenses (8 ,200 × .74) 6,068 2,093 3,975 Profit 740 247 493 Year 3 Revenue (9 ,200 × 1.00) 9 ,200 6,808 2,392 Expenses 8 ,200 6,...
Ngày tải lên : 13/12/2013, 20:15
  • 16
  • 1.1K
  • 3
Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... 0 Opening deferred tax liability 0 200 400 600 800 Deferred tax expense (income) 200 200 200 200 (800) Closing deferred tax liability 200 400 600 800 0 IAS 12 IE 1106 © IASCF The entity recognises ... 2,000 Profit before tax 0 0 0 0 0 Current tax expense (income) (200 ) (200 ) (200 ) (200 ) 800 Deferred tax expense (income) 200 200 200 200 (800) Total tax expense (income) 0 0 0 0...
Ngày tải lên : 13/12/2013, 20:15
  • 57
  • 2.2K
  • 5
Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... December 200 4) IAS 23 Borrowing Costs (as revised in March 200 7) IAS 1 Presentation of Financial Statements (as revised in September 200 7) •IFRS 3 Business Combinations (as revised in January 200 8). The ... were amended or withdrawn. In December 200 3 the IASB issued a revised IAS 16. The revised standard also replaced SIC-6, SIC-14 and SIC-23. Since then, IAS 16 has been ame...
Ngày tải lên : 13/12/2013, 20:15
  • 34
  • 1.4K
  • 4
Tài liệu Chuẩn mực kế toán quốc tế IAS 21 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 21 doc

... Statements under IAS 21 and IAS 29 (issued November 200 0) •SIC-30 Reporting Currency—Translation from Measurement Currency to Presentation Currency (issued December 200 1). In April 200 1 the International ... issued a revised IAS 21. The revised standard also amended SIC-7, to which IAS 21 still refers, and replaced SIC-11, SIC-19 and SIC-30. Since 200 3, IAS 21 and its accomp...
Ngày tải lên : 23/12/2013, 12:15
  • 32
  • 1.2K
  • 1
Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx

... withdrawn. In December 200 3 the IASB issued a revised IAS 28 with a new title—Investments in Associates. The revised standard also replaced SIC-3, SIC -20 and SIC-33. Since then, IAS 28 has been amended ... or after 1 January 200 9. If an entity applies IAS 1 (revised 200 7) for an earlier period, the amendments shall be applied for that earlier period. 41B IAS 27 (as amended in...
Ngày tải lên : 23/12/2013, 12:15
  • 21
  • 2.1K
  • 8
Tài liệu Chuẩn mực kế toán quốc tế IAS 29 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 29 docx

... September 200 7). The following Interpretation refers to IAS 29: •IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (issued November 200 5). IAS ... 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 200 3) IAS 1...
Ngày tải lên : 23/12/2013, 12:15
  • 9
  • 586
  • 2
Tài liệu Chuẩn mực kế toán quốc tế IAS 37 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 37 doc

... (issued December 200 3) IAS 16 Property, Plant and Equipment (as revised in December 200 3) IAS 39 Financial Instruments: Recognition and Measurement (as revised in December 200 3) •IFRS 3 Business ... August 200 5) IAS 1 Presentation of Financial Statements (as revised in September 200 7) •IFRS 3 Business Combinations (as revised in January 200 8). The following Interpretations r...
Ngày tải lên : 20/01/2014, 18:20
  • 34
  • 634
  • 0
Tài liệu Chuẩn mực kế toán quốc tế IAS 41 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 41 doc

... liabilities Trade and other payables 165,822 150, 020 Total current liabilities 165,822 150, 020 Total equity and liabilities 2,068,650 2,015, 020 IAS 41 IE 2298 © IASCF Statement of comprehensive income * XYZ ... December 200 3) IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 200 3) •IFRS 5 Non-current Assets Held for Sale and Discontinued Operations...
Ngày tải lên : 20/01/2014, 18:20
  • 42
  • 521
  • 1
Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... December 200 3 the IASB issued a revised IAS 2, which also replaced SIC-1. IAS 2 was amended by IFRS 8 Operating Segments (issued November 200 6). The following Interpretation refers to IAS 2: •SIC-32 ... in IAS 2. IAS 2 © IASCF 963 International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1–42 and the Appendix. All the paragraphs have equal authority but...
Ngày tải lên : 13/12/2013, 20:15
  • 20
  • 1.3K
  • 2

Xem thêm

Từ khóa: