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

... International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets Objective The objective of this Standard is to ensure that appropriate recognition criteria and ... applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount. ... nature, timing and amount. Scope 1 This Standard shall be applied by all entities in accounting for provisions, contingent liabilities and contingent assets, except: (a) those resulting from...

International Accounting Standard 39 Financial Instruments: Recognition and Measurement doc

... ONLY 1 International Accounting Standard 39 Financial Instruments: Recognition and Measurement Objective 1 The objective of this Standard is to establish principles for recognising and measuring ... the entity applies this Standard to that strategic investment. AG3A This Standard applies to the financial assets and financial liabilities of insurers, other than rights and obligations that ... 2005 and may also include financial assets and financial liabilities recognised between the beginning of that annual period and 1 September 2005. Notwithstanding paragraph 91, any financial assets...

International Accounting Standard 27 Consolidated and Separate Financial Statements doc

... INFORMATION PURPOSES ONLY 1 International Accounting Standard 27 Consolidated and Separate Financial Statements Scope 1 This Standard shall be applied in the preparation and presentation of consolidated ... of the original parent; (b) the assets and liabilities of the new group and the original group are the same immediately before and after the reorganisation; and (c) the owners of the original ... in accordance with paragraph 9 of this Standard or IAS 28 and IAS 31 to which they relate. Effective date and transition 44 An entity shall apply this Standard for annual periods beginning on...

A Proposed International Accounting Standard Reporting Turnover and Tax by Location A proposal by Richard Murphy BSc FCA on behalf of the Association for Accountancy and Business Affairs pptx

... place A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 19 A Proposed International Accounting Standard Reporting Turnover and Tax by Location ... resources it uses, and from where they are sourced. A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 21A Proposed International Accounting Standard - Reporting ... internet. A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 3 Objectives The objective of this proposed International Accounting Standard (IAS) is to...

Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf

... to do so. International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International ... Reporting Standards; (b) International Accounting Standards; and (c) Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing ... the assets and liabilities affected; and (d) an explanation of changes made to past assumptions concerning those assets and liabilities, if the uncertainty remains unresolved. 130 This Standard...

Tài liệu International Accounting Standard 2 Inventories pdf

... ONLY 1 International Accounting Standard 2 Inventories Objective 1 The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting ... under IAS 37 Provisions, Contingent Liabilities and Contingent Assets. EC staff consolidated version as of 16 September 2009, EN - EU IAS 2 FOR INFORMATION PURPOSES ONLY 5 32 Materials and other ... Agriculture). 3 This Standard does not apply to the measurement of inventories held by: (a) producers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral...

Tài liệu International Accounting Standard 11 Construction Contracts pptx

... PURPOSES ONLY 1 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated ... criteria. Scope 1 This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accounting for Construction ... revenue and contract costs to the accounting periods in which construction work is performed. This Standard uses the recognition criteria established in the Framework for the Preparation and Presentation...

Tài liệu International Accounting Standard 12 Income Taxes pdf

... tax-related contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent assets may arise, ... this Standard so requires, outside profit or loss). 95 IFRS 3 (as revised by the International Accounting Standards Board in 2008) amended paragraphs 21 and 67 and added paragraphs 32A and 81(j) ... tax assets and liabilities. To permit, but not to require, discounting would result in deferred tax assets and liabilities which would not be comparable between entities. Therefore, this Standard...

International Accounting Standard 18 Revenue doc

... IAS 18 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 ... royalties. The objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events. The primary issue in accounting for revenue is ... Scope 1 This Standard shall be applied in accounting for revenue arising from the following transactions and events: (a) the sale of goods; (b) the rendering of services; and (c) the use...

International Accounting Standard 19 Employee Benefits pdf

... current assets and liabilities from non-current assets and liabilities. This Standard does not specify whether an entity should distinguish current and non-current portions of assets and liabilities ... ONLY 1 International Accounting Standard 19 Employee Benefits Objective The objective of this Standard is to prescribe the accounting and disclosure for employee benefits. The Standard requires ... combinations and (viii) settlements. (f) a reconciliation of the present value of the defined benefit obligation in (c) and the fair value of the plan assets in (e) to the assets and liabilities...

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