... các chuẩnmựcquốctế nữa.Hiện nay chuẩnmực kế toánquốctế gồm có 40 chuẩn mực. Để dễ dàng trong tìm hiểu về các chuẩnmựckếtoán Việt Nam và quốc tế, chúng ta sẽ đi so sánh 2 hệ thống chuẩn ... CHUẨNMỰCKẾTOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰCKẾTOÁNQUỐCTẾ (IAS) Tính đến thời điểm này thì Việt Nam đã ban hành được 26 chuẩnmựckếtoán trong 5 đợt : Đợt 1 : Ban hành các chuẩnmực ... chức xây dựng chuẩn mực khác có cùng những qui định chung để xây dựng các chuẩnmựckế toán, khoa học kếtoán và các thực hành được chấp nhận trong cùng ngành.VAS: Chuẩnmựckếtoán Việt Nam...
... các chuẩnmựcquốctế nữa.Hiện nay chuẩnmực kế toánquốctế gồm có 40 chuẩn mực. Để dễ dàng trong tìm hiểu về các chuẩnmựckếtoán Việt Nam và quốc tế, chúng ta sẽ đi so sánh 2 hệ thống chuẩn ... CHUẨNMỰCKẾTOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰCKẾTOÁNQUỐCTẾ (IAS) Tính đến thời điểm này thì Việt Nam đã ban hành được 26 chuẩnmựckếtoán trong 5 đợt : Đợt 1 : Ban hành các chuẩnmực ... chức xây dựng chuẩn mực khác có cùng những qui định chung để xây dựng các chuẩnmựckế toán, khoa học kếtoán và các thực hành được chấp nhận trong cùng ngành.VAS: Chuẩnmựckếtoán Việt Nam...
... revising IAS1 was to improve and reordersections of IAS1 to make it easier to read. The Board’s objective was not toreconsider all the requirements of IAS1. Main features of IAS 1IN5 IAS1 ... from the ability of users both IAS 1â IASCF 883IntroductionIN1 International Accounting Standard 1 Presentation of Financial Statements (IAS 1)replaces IAS1 Presentation of Financial Statements ... IAS 1882â IASCFInternational Accounting Standard 1 Presentation of Financial Statements (IAS 1) is set outin paragraphs 1–140 and the Appendix. All the paragraphs have equal authority.IAS...
... 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:ãSIC-32 ... published in this volume. * * * * * IAS 2 BCâ IASCF 977Basis for Conclusions on IAS 2 InventoriesThis Basis for Conclusions accompanies, but is not part of, IAS 2.IntroductionBC1 This Basis ... value in IAS 2â 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 format...
... IAS 7 IEâ IASCF 1 001 Appendix B Statement of cash flows for a financial institutionThis appendix accompanies, but is not part of, IAS 7.1 The example shows only ... received; IAS 7â 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 ... 2008).As a result of the changes in terminology made by IAS1 in 2007, the title of IAS 7 waschanged to Statement of Cash Flows. IAS 7â IASCF 98715 An entity may hold securities and loans for...
... 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 1010 â IASCFInternational Accounting ... other information. IAS 8â IASCF 1007IntroductionIN1 International Accounting Standard 8 Accounting Policies, Changes in AccountingEstimates and Errors (IAS 8) replaces IAS 8 Net Profit or ... International Accounting Standards Board (IASB).They comprise:(a) International Financial Reporting Standards; (b) International Accounting Standards; and IAS 8â IASCF 1015 26 When an entity applies...
... 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 10â IASCF 10419 The following are examples ... disclosure under paragraph 21. IAS 101038â IASCFIntroductionIN1 International Accounting Standard 10 Events after the Reporting Period (IAS 10)*replaces IAS 10 Events After the Balance ... under IAS 33); IAS 10â IASCF 1035International Accounting Standard 10Events after the Reporting PeriodThis version includes amendments resulting from IFRSs issued up to 17 January 2008.IAS...
... 42(b) (20) IAS 11â 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 ... Statements. IAS 8 Accounting Policies, Changes inAccounting Estimates and Errors provides a basis for selecting and applying accountingpolicies in the absence of explicit guidance. IAS 11â IASCF ... 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) IAS1 Presentation of Financial Statements (as...
... 0 0 0Profit for the period 0 0 0 0 0 IAS 12 IEâ IASCF 1 101 Appendix AExamples of temporary differencesThe appendix accompanies, but is not part of, IAS 12.A. Examples of circumstances that ... liability 8,600 IAS 12â 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 ... Financial Statements(as revised in 2007).† In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 121080â IASCF(b) if the transaction affects either accounting profit...
... necessaryconsequential amendments to IFRS 1, IAS 14, IAS 34, IAS 36, IAS 37, IAS 38, IAS 40, SIC-13, SIC-21, SIC-22 and SIC-32. IAS 161136â IASCF33 If there is no market-based evidence ... change in an accounting estimate in accordance with IAS 8. IAS 16â IASCF 1125International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out inparagraphs 1–83 and the Appendix. ... using the cost model for investment property inaccordance with IAS 40 shall use the cost model in this Standard. IAS 16 BCâ IASCF 1149BC6 The Board ultimately decided that the separate recognition...
... 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 17â 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...
... 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 2 001) .In April 2 001 ... rational basis. IAS 18â 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 ... effect cannot be understood without reference to IAS 18â IASCF 1193information on the extent of service activity and performance during a period. IAS 11 also requires the recognition of revenue...
... (2004 Amendment)BASIS FOR CONCLUSIONS Chuẩn mựckếtoánquốctế IAS 19 IAS 19â 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 191214â IASCFTermination benefits are employee benefits payable ... May 1999 IAS 19 was amended by IAS 10 (revised 1999) Events After theBalance Sheet Date, and it was again amended in 2000.In April 2 001 the International Accounting Standards Board (IASB) resolved...
... 1983, and reformatted in 1994.Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issuedJanuary 2 001) .In April 2 001 the International Accounting Standards Board resolved ... paragraphs 1–42. All the paragraphs haveequal authority but retain the IASC format of the Standard when it was adopted by theIASB. IAS 20 should be read in the context of the Preface to International ... Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis forselecting and applying accounting policies in the absence of explicit guidance. IAS 20â IASCF...
... nước ngoài mà Phạm vi của IAS 1230 Mục lụcI. MỘT SỐ KHÁI NIỆM CƠ BẢN 3 II. BẢNG SO SÁNH DANH MỤCCHUẨNMỰCKẾTOÁN VIỆT NAM (VAS) VÀ CHUẨNMỰCKẾTOÁNQUỐCTẾ (IAS/ IFRS) 3 III. BẢNG SO ... đổi chính sách kế toán, ước tính kế toán và các sai sótVAS 29 Thay đổi chính sách kế toán, ước tính kế toán và các sai sót IAS 10 Các sự kiện phát sinh sau ngày kết thúc kỳ kếtoán nămVAS ... nhất và kếtoán khoản đầu từ vào công ty con02 Báo cáo tài chính riêng rẽ và hợp nhất Chuẩn mực này chỉ áp dụng cho kếtoán các khoản đầu tư vào công ty con Chuẩn mực này áp dụng cho kế toán...