International Accounting Standard 28 Investments in Associates doc

... EU IAS 28 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 28 Investments in Associates Scope 1 This Standard shall be applied in accounting for investments in associates. ... necessary for changes in the investor’s proportionate interest in the investee arising from changes in the investee’s other comprehensive income. Such changes include those arising from the revaluation ... or venturer’s interest in a joint venture. 4 Separate financial statements are those presented in addition to consolidated financial statements, financial statements in which investments are...

International Accounting Standard 18 Revenue doc

... FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 18 Revenue Objective Income is defined in the Framework for the Preparation and Presentation of Financial Statements as increases ... increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating ... extraction of mineral ores. Definitions 7 The following terms are used in this Standard with the meanings specified: Revenue is the gross inflow of economic benefits during the period arising in the...

International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates potx

... does not apply to hedge accounting for foreign currency items, including the hedging of a net investment in a foreign operation. IAS 39 applies to hedge accounting. 6 This Standard applies to the ... entity’s financial statements in a foreign currency and sets out requirements for the resulting financial statements to be described as complying with International Financial Reporting Standards. ... have investments in associates or joint ventures. They may also have branches. It is necessary for the results and financial position of each individual entity included in the reporting entity...

International Accounting Standard 27 Consolidated and Separate Financial Statements doc

... consolidation, including goodwill arising on a business combination (see IFRS 3 Business Combinations). 3 This Standard shall also be applied in accounting for investments in subsidiaries, jointly controlled ... with IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures. 6 For an entity described in paragraph 5, separate financial statements are those prepared and presented in addition ... non-controlling interests at the date of the original combination calculated in accordance with IFRS 3; and (ii) the non-controlling interests’ share of changes in equity since the date of the combination....

International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets docx

... carrying amount at the beginning and end of the period; (b) additional provisions made in the period, including increases to existing provisions; (c) amounts used (ie incurred and charged against ... 16 September 2009, EN – EU IAS 37 FOR INFORMATION PURPOSES ONLY 11 (a) retraining or relocating continuing staff; (b) marketing; or (c) investment in new systems and distribution networks. ... EU IAS 37 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets Objective The objective of this Standard is to...

International Accounting Standard 39 Financial Instruments: Recognition and Measurement doc

... Investments in Associates or IAS 31 Interests in Joint Ventures. However, entities shall apply this Standard to an interest in a subsidiary, associate or joint venture that according to IAS 27, IAS 28 ... hedge accounting. Hedge accounting 85 Hedge accounting recognises the offsetting effects on profit or loss of changes in the fair values of the hedging instrument and the hedged item. 86 Hedging ... exclude gains and losses related to cash flow hedges that were included in the carrying amount before the beginning of the financial year in which this Standard is first applied. At the beginning...

Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf

... comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; and (c) Interpretations developed by the International Financial Reporting Interpretations ... it after making every reasonable effort to do so. International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board ... financial performance assists users in understanding the financial performance achieved and in making projections of future financial performance. An entity includes additional line items in...

Tài liệu International Accounting Standard 2 Inventories pdf

... IAS 2 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 2 Inventories Objective 1 The objective of this Standard is to prescribe the accounting treatment for inventories. ... of this Standard. Definitions 6 The following terms are used in this Standard with the meanings specified: Inventories are assets: (a) held for sale in the ordinary course of business; EC ... disclose: (a) the accounting policies adopted in measuring inventories, including the cost formula used; (b) the total carrying amount of inventories and the carrying amount in classifications appropriate...

Tài liệu International Accounting Standard 11 Construction Contracts pptx

... obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained ... contractors. 2 This Standard supersedes IAS 11 Accounting for Construction Contracts approved in 1978. Definitions 3 The following terms are used in this Standard with the meanings specified: A ... EU IAS 11 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of...

Tài liệu International Accounting Standard 12 Income Taxes pdf

... branches and associates and interests in joint ventures 38 Temporary differences arise when the carrying amount of investments in subsidiaries, branches and associates or interests in joint ventures ... arise where income or expense is included in accounting profit in one period, but is included in taxable profit (tax loss) in a different period. The resulting deferred tax is recognised in the ... asset in the period of the business combination, but does not include it as part of the accounting for the business combination. Therefore, the acquirer does not take it into account in measuring...

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