chuẩn mực kế toán quốc tế ias 27

Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx

So sánh chuẩn mực kế toán Việt Nam (VAS) với chuẩn mực kế toán quốc tế (IAS)

... xây dựng chuẩn mực khác có qui định chung để xây dựng chuẩn mực kế toán, khoa học kế toán thực hành chấp nhận ngành VAS: Chuẩn mực kế toán Việt Nam yêu cầu việc áp dụng chuẩn mực kế toán, văn ... V/ IAS VAS 29 – Chính sách kế toán, thay đổi ước tính kế toán sai sót 1) Lựa chọn áp dụng sách kế toán IAS: Các chuẩn mực IASB hướng dẫn có xem xét đến hướng dẫn thực khác IASB; Nếu Chuẩn mực ... thực theo chuẩn mực cụ thể VAS: Các quy định chung xây dựng thành chuẩn mực. Trường hợp có xung đột chuẩn mực cụ thể chuẩn mực chung áp dụng theo chuẩn mực cụ thể Trường hợp chuẩn mực kế toán cụ...

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SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS)

Danh mục: Kế toán

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Chuẩn mực kế toán quốc tế IAS 1

Danh mục: Kế toán - Kiểm toán

... in revising IAS was to improve and reorder sections of IAS to make it easier to read The Board’s objective was not to reconsider all the requirements of IAS Main features of IAS IN5 IAS affects ... IASCF IAS BC CONTENTS paragraphs BASIS FOR CONCLUSIONS ON IAS PRESENTATION OF FINANCIAL STATEMENTS INTRODUCTION BC1–BC10 The Improvements project—revision of IAS (2003) BC2–BC4 Amendment to IAS ... restatement, as defined in IAS Accounting Policies, Changes in Accounting Estimates and Errors, or when the entity reclassifies items in the financial statements © IASCF 883 IAS IN8 IAS requires an entity...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

Danh mục: Kế toán - Kiểm toán

... CONCLUSIONS 962 © IASCF 41–42 IAS International Accounting Standard Inventories (IAS 2) is set out in paragraphs 1–42 and the Appendix All the paragraphs have equal authority but retain the IASC format ... Geoffrey Whittington Tatsumi Yamada 976 © IASCF IAS BC Basis for Conclusions on IAS Inventories This Basis for Conclusions accompanies, but is not part of, IAS Introduction BC1 This Basis for Conclusions ... inventories contained in IAS The main changes IN4 The main changes from the previous version of IAS are described below Objective and scope IN5 The objective and scope paragraphs of IAS were amended...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

Danh mục: Kế toán - Kiểm toán

... 2007 the IASB amended the title of IAS from Cash Flow Statements to Statement of Cash Flows as a consequence of the revision of IAS Presentation of Financial Statements in 2007 984 © IASCF IAS future ... institution 982 © IASCF IAS International Accounting Standard Statement of Cash Flows (IAS 7) is set out in paragraphs 1–54 All the paragraphs have equal authority but retain the IASC format of ... entity applies IAS 27 (amended 2008) for an earlier period, the amendments shall be applied for that earlier period The amendments shall be applied retrospectively 994 © IASCF IAS IE Appendix...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

Danh mục: Kế toán - Kiểm toán

... Preface © IASCF 1 027 IAS BC BC22 The application of the concept of materiality is set out in two Standards IAS (as revised in 2007) continues to specify its application to disclosures IAS specifies ... Financial Statements 1006 © IASCF IAS Introduction IN1 International Accounting Standard Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) replaces IAS Net Profit or Loss for ... reconsider the other requirements of IAS Changes from previous requirements IN5 The main changes from the previous version of IAS are described below © IASCF 1007 IAS Selection of accounting policies...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

Danh mục: Kế toán - Kiểm toán

... EFFECTIVE DATE 23 WITHDRAWAL OF IAS 10 (REVISED 1999) 24 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 10 BY THE BOARD BASIS FOR CONCLUSIONS 1036 © IASCF IAS 10 International Accounting ... Reporting Period (IAS 10) is set out in paragraphs 1–24 and the Appendix All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 10 should ... disclose that fact Withdrawal of IAS 10 (revised 1999) 24 1044 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999) © IASCF IAS 10 Appendix Amendments to other...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

Danh mục: Kế toán - Kiểm toán

... disclosures 1050 © IASCF IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46 All the paragraphs have equal authority but retain the IASC format ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1051 IAS 11 ... covering periods beginning on or after January 1995 © IASCF IAS 11 IE Appendix Illustrative examples This appendix accompanies, but is not part of, IAS 11 Disclosure of accounting policies The following...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

Danh mục: Kế toán - Kiểm toán

... Statements (as revised in 2007) † In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation 1070 © IASCF IAS 12 IN14 New disclosures required by IAS 12 (revised) include: (a) in respect ... IASCF 1067 IAS 12 Introduction IN1 This Standard ( IAS 12 (revised)’) replaces IAS 12 Accounting for Taxes on Income (‘the original IAS 12’) IAS 12 (revised) is effective for accounting periods ... recognised However, IAS 12 (revised) prohibits the recognition of deferred tax liabilities arising from the initial recognition of goodwill © IASCF 1069 IAS 12 IN8 The original IAS 12 permitted,...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

Danh mục: Kế toán - Kiểm toán

... further necessary consequential 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 © IASCF ... THE EXPOSURE DRAFT BC37 © IASCF 1147 IAS 16 BC Basis for Conclusions on IAS 16 Property, Plant and Equipment This Basis for Conclusions accompanies, but is not part of, IAS 16 Introduction BC1 ... to amend IAS 16 © IASCF IAS 16 BC Depreciation: unit of measure BC26 The Board’s discussions about the potential improvements to the depreciation principle in the previous version of IAS 16 included...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

Danh mục: Kế toán - Kiểm toán

... further leasing 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 leases ... leases 1158 © IASCF IAS 17 International Accounting Standard 17 Leases (IAS 17) is set out in paragraphs 1–70 and the Appendix All the paragraphs have equal authority but retain the IASC format ... lessor’s leasing arrangements 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...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx

Danh mục: Kế toán - Kiểm toán

... 37 APPENDIX 1186 © IASCF IAS 18 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 the Standard ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1187 IAS 18 ... useful See also SIC -27 Evaluating the Substance of Transactions in the Legal Form of a Lease and SIC-31 Revenue— Barter Transactions Involving Advertising Services 1192 © IASCF IAS 18 information...

Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx

Danh mục: Kế toán - Kiểm toán

... CONCLUSIONS © IASCF 1207 IAS 19 International Accounting Standard 19 Employee Benefits (IAS 19) is set out in paragraphs 1–161 All the paragraphs have equal authority but retain the IASC format ... example, IAS 24 requires disclosures about employee benefits for key management personnel IAS Presentation of Financial Statements requires disclosure of employee benefits expense © IASCF IAS 19 ... of the contribution in the cost of an asset (see, for example, IAS Inventories and IAS 16 Property, Plant and Equipment) © IASCF IAS 19 45 Where contributions to a defined contribution plan not...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc

Danh mục: Kế toán - Kiểm toán

... PROVISIONS 40 EFFECTIVE DATE 1328 41–42 © IASCF IAS 20 International Accounting Standard 20 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) is set out in paragraphs 1–42 ... paragraphs 1–42 All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 20 should be read in the context of the Preface to International ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1329 IAS 20...

Tài liệu SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM(VAS) VÀ CHUẨN MỰC KẾ TOÁN QUỐC TẾ(IAS) pdf

Danh mục: Kế toán - Kiểm toán

... kế toán quốc tế bao gồm 08 Chuẩn mực báo cáo tài quốc tế (IFRS) 30 chuẩn mực kế toán quốc tế (IAS) Hội đồng Chuẩn mực kế toán quốc tế (gọi tắt IASB)- tiền thân Ủy ban chuẩn mực kế toán quốc tế ... 26 Chuẩn mực Chuẩn mực kế tóan Việt Nam ban hành dựa Chuẩn mực kế toán quốc tế phù hợp với tình hình thực tế kinh tế Việt Nam - Chuẩn mực kế toán quốc tế (viết tắt IAS/ IFRS): Hệ thống chuẩn mực ... liên doanh IAS 10 IAS 11 IAS 12 IAS 14 IAS 16 IAS 17 IAS 18 IAS 19 IAS 20 IAS 21 IAS 23 IAS 24 IAS 26 IAS 30 IAS 31 IAS 32 IAS 33 IAS 34 IAS 36 IAS 37 IAS 38 IAS 39 IAS 40 IAS 41 Các công cụ tài...