Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... December 20 03 the IASB issued a revised IAS 2, which also replaced SIC-1. IAS 2 was amended by IFRS 8 Operating Segments (issued November 20 06).The following Interpretation refers to IAS 2: •SIC- 32 ... value in IAS 2 © 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 ... measurement of cost 21 22 Cost formulas 23 27 Net realisable value 28 –33RECOGNITION AS AN EXPENSE 34–35DISCLOSURE 36–39EFFECTIVE DATE 40WITHDRAWAL OF OTHER PRONOUNCEMENTS 41– 42 APPENDIXAmendments...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 24 pdf

... 1SCOPE 2 4PURPOSE OF RELATED PARTY DISCLOSURES 5–8DEFINITIONS 9–11DISCLOSURE 12 22 EFFECTIVE DATE 23 23 AWITHDRAWAL OF IAS 24 (REFORMATTED 1994) 24 APPENDIXAmendment to IAS 30APPROVAL OF IAS 24 ... period.Withdrawal of IAS 24 (reformatted 1994) 24 This Standard supersedes IAS 24 Related Party Disclosures (reformatted in 1994). IAS 24 BC14 02 © IASCFBasis for Conclusions on IAS 24 Related Party ... the individual’s domestic partner. IAS 24 13 92 © IASCFIntroductionIN1 International Accounting Standard 24 Related Party Disclosures (IAS 24 ) replaces IAS 24 Related Party Disclosures (reformatted...

Tài liệu Chuẩn mực kế toán quốc tế IAS 32 pdf

... accordance with IAS 27 Consolidated and Separate FinancialStatements, IAS 28 Investments in Associates or IAS 31 Interests in JointVentures. However, in some cases, IAS 27 , IAS 28 or IAS 31 permits ... IFRS 7. IAS 32 1518© IASCFIntroductionReasons for revising IAS 32 IN1 International Accounting Standard 32 Financial Instruments: Disclosure andPresentation (IAS 32) * replaces IAS 32 Financial ... 20 X2 CU0Fair value of forward on 31 December 20 X2 CU6,300Fair value of forward on 31 January 20 X3 CU2,000 IAS 32 IE15 62 © IASCFOn 1 February 20 X2, Entity A enters into a contract with Entity...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 38 pdf

... course ofbusiness (see IAS 2 Inventories and IAS 11 Construction Contracts). (b) deferred tax assets (see IAS 12 Income Taxes). (c) leases that are within the scope of IAS 17 Leases. (d) assets ... employee benefits (see IAS 19 Employee Benefits). (e) financial assets as defined in IAS 32. The recognition and measurement ofsome financial assets are covered by IAS 27 Consolidated and Separate ... projectshall be accounted for in accordance with paragraphs 54– 62. IAS 381874© IASCF43 Applying the requirements in paragraphs 54– 62 means that subsequentexpenditure on an in-process research...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... income in the period ended 20 X2Consolidated statement of financial position as at end of 20 X2 20 X2 20 X1AssetsCash and cash equivalents 23 0 160Accounts receivable 1,900 1 ,20 0Inventory 1,000 1,950Portfolio ... December 20 03)•IFRS 8 Operating Segments (issued November 20 06) IAS 23 Borrowing Costs (as revised in March 20 07) IAS 1 Presentation of Financial Statements (as revised in September 20 07) IAS 27 ... 1994.54 IAS 27 (as amended in 20 08) amended paragraphs 39– 42 and added paragraphs42A and 42B. An entity shall apply those amendments for annual periodsbeginning on or after 1 July 20 09. If...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... OF IAS 8 BY THE BOARDBASIS FOR CONCLUSIONSIMPLEMENTATION GUIDANCE IAS 8 BC1 028 © IASCFBC 22 The application of the concept of materiality is set out in two Standards. IAS 1 (as revised in 20 07) ... December 20 X0 5,000 20 ,000 25 ,000Profit for the year ended 31 December 20 X1 as restated 9,450 9,450Balance at 31 December 20 X1 5,000 29 ,450 34,450Profit for the year ended 31 December 20 X2 16,800 ... expense on existing property, plant and equipment for 20 X2 (new basis) 2, 000continued IAS 8 BC1 024 © IASCFBasis for Conclusions on IAS 8 Accounting Policies, Changes in Accounting Estimates...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... reporting period 21 22 EFFECTIVE DATE 23 WITHDRAWAL OF IAS 10 (REVISED 1999) 24 APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 10 BY THE BOARDBASIS FOR CONCLUSIONS IAS 10© IASCF 1045AppendixAmendments ... Operations (issued March 20 04). IAS 1 Presentation of Financial Statements (revised September 20 07)As a result of the changes in terminology made by IAS 1 in 20 07, the title of IAS 10 waschanged ... an entity completes draft financial statements for the year to 31 December 20 X1 on 28 February 20 X2. On 18 March 20 X2, the board of directors reviews the financial statements and authorises...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... (9,000 × .26 ) 2, 340 – 2, 340Expenses (8,050 × .26 ) 2, 093 – 2, 093Profit 24 7 – 24 7Year 2 Revenue (9 ,20 0 × .74) 6,808 2, 340 4,468Expenses (8 ,20 0 × .74) 6,068 2, 093 3,975Profit 740 24 7 493Year ... 2, 093 3,975Profit 740 24 7 493Year 3 Revenue (9 ,20 0 × 1.00) 9 ,20 0 6,808 2, 3 92 Expenses 8 ,20 0 6,068 2, 1 32 Profit 1,000 740 26 0 IAS 11 IE© IASCF 1063The status of its five contracts in progress ... recognised in accordance with paragraph 22 145 520 380 20 0 55 1,300Contract expenses recognised in accordance with paragraph 22 110 450 350 25 0 55 1 ,21 5Expected losses recognised in accordance...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... acquired.Year 123 45Income 2, 000 2, 000 2, 000 2, 000 2, 000Depreciation 2, 000 2, 000 2, 000 2, 000 2, 000Profit before tax 0 0 0 0 0Current tax expense (income) (20 0) (20 0) (20 0) (20 0) 800Deferred ... X5 2, 800 2, 000 4,800Balance at 31/ 12/ X5 22 ,800 6,000 28 ,800Revaluation at 1/1/X6 (22 ,800) – (22 ,800)Balance at 1/1/X6 – 6,000 6,000Depreciation X6 3 ,25 0 5,000 8 ,25 0Balance at 31/ 12/ X6 3 ,25 0 ... 64,950Tax base31/ 12/ X4 10,000 5,000 15,00031/ 12/ X5 10,400 2, 500 12, 90031/ 12/ X6 4,800 11 ,25 0 16,050 IAS 12 IE© IASCF 1111Deferred tax assets, liabilities and expense at 31/ 12/ X6 CarryingamountTa...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... 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 161136© IASCF33 If there is no market-based evidence of ... costs 12 14MEASUREMENT AT RECOGNITION 15 28 Elements of cost 16 22 Measurement of cost 23 28 MEASUREMENT AFTER RECOGNITION 29 –66Cost model 30Revaluation model 31– 42 Depreciation 43– 62 Depreciable ... December 20 04) IAS 23 Borrowing Costs (as revised in March 20 07) IAS 1 Presentation of Financial Statements (as revised in September 20 07)•IFRS 3 Business Combinations (as revised in January 20 08).The...

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