Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... 33 of the Standard.) IAS 12 1068 © IASCF Introduction IN1 This Standard ( IAS 12 (revised)’) replaces IAS 12 Accounting for Taxes on Income (‘the original IAS 12 ). IAS 12 (revised) is effective ... [Deleted] 70 [Deleted] IAS 12 © IASCF 1067 International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95. All the paragraphs have equal autho...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx

... Whittington Tatsumi Yamada IAS 28 BC 1478 © IASCF Basis for Conclusions on IAS 28 Investments in Associates This Basis for Conclusions accompanies, but is not part of, IAS 28. Introduction BC1 ... Associates (IAS 28) is set out in paragraphs 1–43 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...
Ngày tải lên : 23/12/2013, 12:15
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Tài liệu Chuẩn mực kế toán quốc tế IAS 29 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 29 docx

... Interpretation refers to IAS 29: •IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (issued November 2005). IAS 29 1484 © IASCF C ONTENTS paragraphs INTERNATIONAL ... amended or withdrawn. Since then, IAS 29 has been amended by the following IFRSs: IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in Decembe...
Ngày tải lên : 23/12/2013, 12:15
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Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... in IAS 2. IAS 2 © IASCF 963 International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1–42 and the Appendix. All the paragraphs have equal authority but retain the IASC ... Smith Geoffrey Whittington Tatsumi Yamada IAS 2 BC © IASCF 977 Basis for Conclusions on IAS 2 Inventories This Basis for Conclusions accompanies, but is not part of, IAS 2. Introduction...
Ngày tải lên : 13/12/2013, 20:15
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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... 2008). As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 was changed to Statement of Cash Flows. IAS 7 990 © IASCF (c) cash advances and loans made to customers ... period 8,840 IAS 7 © IASCF 983 International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out in paragraphs 1–54. All the paragraphs have equal authority but retain the...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... accordance with IAS 16 Property, Plant and Equipment or IAS 38 Intangible Assets is a change in an accounting policy to be dealt with as a revaluation in accordance with IAS 16 or IAS 38, rather ... Yamada IAS 8 BC 1024 © IASCF Basis for Conclusions on IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors This Basis for Conclusions accompanies, but is not part...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... period contained in IAS 10. The main changes IN4 The main change from the previous version of IAS 10 was a limited clarification of paragraphs 12 and 13 (paragraphs 11 and 12 of the previous version of IAS 10). As ... Whittington Tatsumi Yamada IAS 10 BC © IASCF 1047 Basis for Conclusions on IAS 10 Events after the Reporting Period * This Basis for Conclusions accompanies, but...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... disclosures IAS 11 © IASCF 1051 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 of ... unless and until they were amended or withdrawn. IAS 11 has been amended by the following IFRSs: IAS 23 Borrowing Costs (as revised in March 2007) IAS 1 Presentation of Financial...
Ngày tải lên : 13/12/2013, 20:15
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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... IAS 16 © IASCF 1123 International Accounting Standard 16 Property, Plant and Equipment This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 16 Property, ... Whittington Tatsumi Yamada IAS 16 BC © IASCF 1147 C ONTENTS paragraphs BASIS FOR CONCLUSIONS ON IAS 16 PROPERTY, PLANT AND EQUIPMENT INTRODUCTION BC1–BC3 SCOPE BC4 RECOGNITION BC5–BC12 MEASURE...
Ngày tải lên : 13/12/2013, 20:15
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Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

... further leasing. 32 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 33 ... lessor’s leasing arrangements. 57 In addition, the disclosure requirements in IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessors for assets provided under oper...
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