Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

... Withdrawal of IAS 17 (revised 1997)70 This Standard supersedes IAS 17 Leases (revised in 1997). IAS 17 1158© IASCFCONTENTSparagraphsINTRODUCTION IN1–IN13INTERNATIONAL ACCOUNTING STANDARD 17 LEASESOBJECTIVE ... SmithGeoffrey WhittingtonTatsumi Yamada IAS 17 BC 1178 © IASCFBasis for Conclusions on IAS 17 LeasesThis Basis for Conclusions accompanies, but is not part of, IAS 17. IntroductionBC1 This Basis ... relevant IFRSs published in this volume. * * * * * IAS 17 © IASCF 1177 Approval of IAS 17 by the BoardInternational Accounting Standard 17 Leases was approved for issue by the fourteenmembers...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... IAS 7© IASCF 981International Accounting Standard 7Statement of Cash FlowsThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 7 Cash Flow ... 2008).As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 waschanged to Statement of Cash Flows. IAS 7990© IASCF(c) cash advances and loans made to customers ... period 8,840 IAS 7© IASCF 983International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out inparagraphs 1–54. All the paragraphs have equal authority but retain the IASC formatof...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... accordance with IAS 16 or IAS 38, rather than in accordance with this Standard. IAS 81014© IASCF18 Paragraphs 19–31 do not apply to the change in accounting policy described inparagraph 17. Applying ... Yamada IAS 8 BC1024© IASCFBasis for Conclusions on IAS 8 Accounting Policies, Changes in Accounting Estimates and ErrorsThis Basis for Conclusions accompanies, but is not part of, IAS 8.IntroductionBC1 ... Preface. IAS 8 BC1028© IASCFBC22 The application of the concept of materiality is set out in two Standards. IAS 1 (as revised in 2007) continues to specify its application to disclosures.IAS...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... IAS 10© IASCF 1035International Accounting Standard 10Events after the Reporting PeriodThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 10 Events ... disclose that fact.Withdrawal of IAS 10 (revised 1999)24 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999). IAS 10© IASCF 1045AppendixAmendments to other ... WhittingtonTatsumi Yamada IAS 10 BC© IASCF 1047Basis for Conclusions on IAS 10 Events after the Reporting Period*This Basis for Conclusions accompanies, but is not part of, IAS 10.IntroductionBC1...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx

... inDecember 1993. It replaced IAS 18 Revenue Recognition (issued in December 1982).Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 1998), IAS 10(in 1999) and IAS 41 (in January 2001).In ... IAS 18© IASCF 1185International Accounting Standard 18RevenueThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 18 Revenue was issued ... DATE 37APPENDIX IAS 18© IASCF 1187International Accounting Standard 18 Revenue (IAS 18) is set out in paragraphs 1–37.All the paragraphs have equal authority but retain the IASC format of...

Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx

... Chuẩn mực kế toán quốc tế IAS 19 IAS 19© IASCF 1213Because each category identified in (a)–(d) above has ... of FinancialStatements in 2007.† In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 19 BC© IASCF 1311BC67A In issuing IAS 19 in 1998, the Board considered whether ... assets. * IAS 22 was withdrawn in 2004 and replaced by IFRS 3 Business Combinations. † superseded by IAS 39 Financial Instruments: Recognition and Measurement and IAS 40 Investment Property. IAS 19...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 23 ppt

... outcome. IAS 23 BC© IASCF 1383Differences between IAS 23 and SFAS 34BC19 The following paragraphs summarise the main differences between IAS 23 andSFAS 34.Definition of borrowing costsBC20 IAS ... guidance may differ.Superseded IAS 23 paragraphRevised IAS 23 paragraphSuperseded IAS 23 paragraphRevised IAS 23 paragraphObjective 1 18 151 2 19 162None 20 17 33 211845 22195 6 23 206 ... 29 17 14 None 30 IAS 23© IASCF 1371International Accounting Standard 23 Borrowing Costs (IAS 23) is set out inparagraphs 1–30. All of the paragraphs have equal authority but retain the IASC...

Tài liệu Chuẩn mực kế toán quốc tế IAS 26 ppt

... IAS 26© IASCF 1405International Accounting Standard 26Accounting and Reporting by Retirement Benefit Plans IAS 26 Accounting and Reporting by Retirement ... 32–33Disclosure 34–36EFFECTIVE DATE 37 IAS 26© IASCF 1407International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans (IAS 26) is set out in paragraphs 1–37. All ... paragraphs 1–37. All the paragraphs have equal authority butretain the IASC format of the Standard when it was adopted by the IASB. IAS 26 shouldbe read in the context of the Preface to International...

Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx

... transactions.Superseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraph1 1 17 None 33 272 ... 13 of IAS 27 and paragraphs 6 and 7 of IAS 28 respectively, whichinclude consideration of the relative ownership of voting rights. IAS 31 dependson IAS 27 and IAS 28 and references to IAS 27 ... subsidiaries. IAS 27 IG1456© IASCFIllustrative examplesIG8 The five examples below each illustrate one aspect of a potential voting right.In applying IAS 27, IAS 28 or IAS 31, an entity...

Tài liệu Chuẩn mực kế toán quốc tế IAS 31 ppt

... Standards is applied: (a) IAS 27 Consolidated and Separate Financial Statements,(b) IAS 28 Investments in Associates, or(c) IAS 31 Interests in Joint Ventures. IAS 311494© IASCFCONTENTSparagraphsINTRODUCTION ... WhittingtonTatsumi Yamada IAS 31 BC© IASCF 1511Basis for Conclusions on IAS 31 Interests in Joint VenturesThis Basis for Conclusions accompanies, but is not part of, IAS 31.IntroductionBC1 ... IAS 31© IASCF 1493International Accounting Standard 31Interests in Joint VenturesThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 31 Financial...

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