... investor’s share of the profit or loss of the investee after the date of acquisition The investor’s share of the profit or loss of the investee is recognised in the investor’s profit or loss Distributions ... those financial statements Entities that are exempted in accordance with paragraph 10 ofIAS 27 Consolidated and Separate Financial Statements from consolidation, paragraph ofIAS 31 Interests ... the scope of its financial statements to include its share of profits or losses of such an associate As a result, application of the equity method provides more informative reporting of the net...
... 3,409 ,77 6,106 3, 377 ,356,858 Petroleum and Gas 47, 000,000 1,0 67, 420 Heavy Industry 296 2,252,813,522 1,530 ,76 0,564 Light Industry 92 248,445,618 153,696,639 Foodstuff Industry 20 140,199,010 110,4 47, 390 ... trend of stronger Yen, there was a boom of investment from Japan in Vietnam with total number projects of 64 and total investment of 17. 7 billion Yen In 1995, there were 50 investment projects of ... Unit: 100 million Yen Year 199 199 1995 1996 19 97 1998 1999 2000 2001 2002 2003 200 2005 Vietnam 0.63 0.32 12.6 51 .7 177 192 359 381 65.6 23.6 97. 4 72 79 .92 3 4 In 1994, Japan’s FDI increased up...
... Meetings of the board of management shall be convened by the chairman of the board of management Meetings of the board of management must have a quorum of at least two thirds of the members of the ... issuance of the investment licence The chairman of the board of management may concurrently hold the position of general director of the joint venture enterprise 2.The term of office of the members of ... provisions of this Law shall be entitled to a reduction of profits tax of twenty (20) per cent of the otherwise applicable tax rate, with the exception of cases where the ten (10) per cent rate of profits...
... Meetings of the board of management shall be convened by the chairman of the board of management Meetings of the board of management must have a quorum of at least two thirds of the members of the ... issuance of the investment licence The chairman of the board of management may concurrently hold the position of general director of the joint venture enterprise 2.The term of office of the members of ... provisions of this Law shall be entitled to a reduction of profits tax of twenty (20) per cent of the otherwise applicable tax rate, with the exception of cases where the ten (10) per cent rate of profits...
... BCTC hợp Thuyết minh BCTC hợp Trình bày khoản đầu tư vào công ty liên kết BCTC hợp So sánh VAS 07IAS 28 BCTC riêng NĐT Phạm vi Ảnh hưởng đáng kể Quyền biểu tiềm tàng PP Vốn ... VCSH Năm tài Ghi nhận lỗ Lỗ giảm giá tài sản BCTC riêng nhà đầu tư Trình bày BCTC So sánh VAS 07IAS 28 BCTC hợp Đối tượng áp dụng Khả vận dụng Phạm vi Thời điểm lập PP sử dụng ... 210.0 290.0 Tổng Tài sản 400.0 480.0 Nợ phải trả 110.0 110.0 Vốn chủ sở hữu 290.0 370 .0 Tổng Nguồn vốn 400.0 480.0 Nợ Đầu tư vào Cty Liên kết Có Tiền 160.0 160.0 Căn ghi sổ KT, lập...
... So sánh VAS 07IAS 08 việc trình bày khoản đầu tư vào công ty liên kết BCTC riêng nhà đầu tư VAS 07- Kế toán khoản đầu tư công ty liên kết Phạm vi Không quy định trường hợp phạm vi IAS 28 - Kế ... với IAS Tiêu thức Đối tượng áp dụng Khả vận dụng Phạm vi BCTC hợp Thời điểm lập BCTC VAS 07 Công ty liên kết IAS 28 Công ty liên kết Đã phổ biến Đã phổ biến Không đề cập Quyền biểu tiềm năng: IAS ... 4.3.6 Điều chỉnh giá trị khoản đầu tư nhà đầu tư công ty liên kết sử dụng sách kế toán khác 27 4.3 .7 Xác định ghi nhận phần lãi lỗ nhà đầu tư công ty liên kết khoản điều chỉnh khác từ sau ngày...
... Days (1 872 ) A Journey into the Center of the Earth (1 877 ) The Mysterious Island (1 874 ) From the Earth to the Moon (1865) An Antartic Mystery (1899) The Master of the World (1904) Off on ... year of grace 2889, is the history of one day in the life of the editor of the Earth Chronicle And the history of that one day is the history of 365 days every year, except leap-years, and then of ... wires of which communicate with his Paris mansion The telephote! Here is another of the great triumphs of science in our time The transmission of speech is an old story; the transmission of images...
... higher education institutions, other non-profits, investors, finance professionals, bond counsels, and thousands of other dedicated professionals Council of Development Finance Agencies ■ Built ... Not-For-Profits These bonds finance projects owned and used by not-for-profit corporations that qualify for exemption under Section 501(c)(3) of the IRC Due to the relative affordability of this type of ... 16,000 airports 25,000 miles of intercoastal waterways 70 ,000 dams 900,000 miles of pipe in water systems 15,000 waste water treatment plants Source: National League of Cities Through the tax exemption,...
... 6 .7 Other taxes 6.8 Compliance 7. 0 Labor environment 7. 1 Employee rights and remuneration 7. 2 Wages and benefits 7. 3 Termination of employment 7. 4 Labor-management relations 7. 5 Employment of ... Loss carryforwards generally may be offset against 75 % of the profits of a given year, with the remainder carried forward to be offset against 75 % of the profits in future years Loss carryforwards ... accompanied by the articles of association, a list of members of the supervisory board if there will be one, proof of the managers’ appointments, certified samples of the managing directors’ signatures...
... 051.228 976 G.A Longhin, 103 Tel: +39 049 .79 279 11 Fax: +39 049 .79 279 88 Florence Rome Corso Italia, 17 Tel: +39 055.2 671 011 Fax: +39 055.2821 47 Via XX Settembre, Tel: +39 06.489901 Fax: +39 06. 474 0131 ... contributions 6 .7 Other taxes 6.8 Compliance 7. 0 Labor environment 7. 1 Employees’ rights and remuneration 7. 2 Wages and benefits 7. 3 Pensions and social security 7. 4 Termination of employment 7. 5 Labor-management ... of the following amounts: • 1.5% of the value of participations in resident and nonresident companies; • 4 .75 % of the value of real estate and ships owned or leased by the entity; and • 12% of...
... 6 .7 Other taxes 6.8 Compliance 7. 0 Labor environment 7. 1 Employees' rights and remuneration 7. 2 Wages and benefits 7. 3 Termination of employment 7. 4 Labor-management relations 7. 5 Employment of ... participation of 25% or more or whose main activity is the exploitation of a state concession, the minimum number of directors is nine, of which a minimum of three and a maximum of one-third should ... the articles of association (with the exception of the change of nationality of the company and the increase of the shareholders’ commitments, which require the unanimous consent of the shareholders)...