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 16 1136© IASCF33 If there is no market-based evidence of ... in an accounting estimate in accordance with IAS 8. IAS 16 © IASCF 1125International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out inparagraphs 1–83 and the Appendix. ... combinations; IAS 16 © IASCF 1123International Accounting Standard 16 Property, Plant and EquipmentThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 16 Property,...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... 42(b) (20) IAS 11© IASCF 1051International Accounting Standard 11 Construction Contracts (IAS 11) is set out inparagraphs 1–46. All the paragraphs have equal authority but retain the IASC formatof ... Statements. IAS 8 Accounting Policies, Changes inAccounting Estimates and Errors provides a basis for selecting and applying accountingpolicies in the absence of explicit guidance. IAS 11© IASCF ... unlessand until they were amended or withdrawn.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 Statements (as...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... to be revalued(see, for example, IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, IAS 39Financial Instruments: Recognition and Measurement and IAS 40 Investment Property).In some ... of Financial Statements(as revised in 2007).† In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 121080© IASCF(b) if the transaction affects either accounting profit ... liability 8,600 IAS 12© IASCF 1067International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95.All the paragraphs have equal authority but retain the IASC format of...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc

... IAS 20© IASCF 1329International Accounting Standard 20 Accounting for Government Grants and Disclosure ofGovernment Assistance (IAS 20) is set out in paragraphs ... paragraphs 1–42. All the paragraphs haveequal authority but retain the IASC format of the Standard when it was adopted by theIASB. IAS 20 should be read in the context of the Preface to International ... Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis forselecting and applying accounting policies in the absence of explicit guidance. IAS 20© IASCF...

Tài liệu Chuẩn mực kế toán quốc tế IAS 21 doc

... latterinformation has been prepared. IAS 211340© IASCFIntroductionIN1 International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (IAS 21) replaces IAS 21 The Effects of Changes ... of Financial Statementsunder IAS 21 and IAS 29; and (c) SIC-30 Reporting Currency—Translation from Measurement Currency to PresentationCurrency. IAS 211352© IASCF(b) income and expenses ... 61–62APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 21 BY THE BOARDAPPROVAL OF AMENDMENT TO IAS 21 BY THE BOARDBASIS FOR CONCLUSIONS IAS 21 BC© IASCF 1363a translation method other than that...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx

... (known as the parent). IAS 28 BC1478© IASCFBasis for Conclusions on IAS 28 Investments in AssociatesThis Basis for Conclusions accompanies, but is not part of, IAS 28.IntroductionBC1 ... Associates (IAS 28) is set out inparagraphs 1–43 and the Appendix. All the paragraphs have equal authority but retainthe IASC format of the Standard when it was adopted by the IASB. IAS 28 should ... consequence of amendments to IAS 27Consolidated and Separate Financial Statements made as part of the second phase of the businesscombinations project in 2008. IAS 28© IASCF 1467International...

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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 inHyperinflationary Economies (issued November 2005). IAS 29© IASCF 148922 An entity ... 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 December 2003) IAS 1 Presentation of Financial ... restated statement offinancial position. IAS 29© IASCF 1485International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies (IAS 29) is set out in paragraphs 1–41. All...

Tài liệu Chuẩn mực kế toán quốc tế IAS 37 doc

... followingIFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 10 Events after the Reporting Period (issued December 2003) IAS 16 Property, Plant ... exists at theend of the reporting period. IAS 37 IE1850© IASCFAppendix CExamples: recognitionThis appendix accompanies, but is not part of, IAS 37.All the entities in the examples have ... recognised for the best estimate of the costs of the clean-up(see paragraphs 14 and 22). IAS 37© IASCF 1835 16 In almost all cases it will be clear whether a past event has given rise to a presentobligation....

Tài liệu Chuẩn mực kế toán quốc tế IAS 41 doc

... activity. Rather, an entity follows IAS 16 Property, Plant and Equipmentor IAS 40 Investment Property depending on which standard is appropriate in thecircumstances. IAS 16 requires land to be measured ... Financial Instruments: Disclosures.† Paragraph 68 of IAS 40 was replaced by paragraph 78 when the IASB revised IAS 40 in 2003. IAS 41 BC2310© IASCFB29 The Board considered setting an explicit ... amarket. IAS 41 IE2296© IASCFAppendixIllustrative examplesThis appendix, which was prepared by the IASC staff but was not approved by the IASC Board,accompanies, but is not part of, IAS 41....

Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... December 2003 the IASB issued a revised IAS 2, which also replaced SIC-1. IAS 2 was amended by IFRS 8 Operating Segments (issued November 2006).The following Interpretation refers to IAS 2:•SIC-32 ... published in this volume. * * * * * IAS 2 BC© IASCF 977Basis for Conclusions on IAS 2 InventoriesThis Basis for Conclusions accompanies, but is not part of, IAS 2.IntroductionBC1 This Basis ... 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...

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