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 ... FinancialStatements in 2007.† In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 19 BC© IASCF 1311BC67A In issuing IAS 19 in 199 8, the Board considered whether the definition ... improvement is stillpresent). IAS 19 BC© IASCF 1 319 The Board considers that this approach has some conceptual merit, but it leads toconsiderable complexity. The new IAS 19 requires that the gain...

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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 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 ... withdrawn.Since then, IAS 7 and its accompanying documents have been amended by the followingIFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 21 The...

Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx

... inDecember 199 3. It replaced IAS 18 Revenue Recognition (issued in December 198 2).Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 199 8), IAS 10(in 199 9) and IAS 41 (in ... statements covering periodsbeginning on or after 1 January 199 5. IAS 18 IE 1196 © IASCFAppendixThis appendix accompanies, but is not part of, IAS 18. The examples focus on particular aspects of atransaction ... GOODS 14 19 RENDERING OF SERVICES 20–28INTEREST, ROYALTIES AND DIVIDENDS 29–34DISCLOSURE 35–36EFFECTIVE DATE 37APPENDIX IAS 18© IASCF 1187International Accounting Standard 18 Revenue (IAS 18)...

Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx

... 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 ... transactions.Superseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraph1 1 17 ... April 198 9. It replaced IAS 3Consolidated Financial Statements (issued in June 197 6) except in so far as IAS 3 dealt withaccounting for investments in associates. IAS 27 was reformatted in 199 4,...

Tài liệu Chuẩn mực kế toán quốc tế IAS 36 pptx

... annualimpairment tests. IAS 36 BC1786© IASCFBCZ231 In April 199 7, IASC approved Exposure Draft E55 Impairment of Assets. IASC receivedmore than 90 comment letters from over 20 countries. IASC also performed ... issues.BCZ233 In April 199 8, after considering the comments received on E55 and the results ofthe field test, IASC approved IAS 36 Impairment of Assets. IAS 361678© IASCFInternational Accounting ... Discontinued Operations, issued by the IASB in 2004, theterm ‘net selling price’ was replaced in IAS 36 by ‘fair value less costs to sell’. IAS 36 BC© IASCF 1769Reversing impairment losses...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 40 pptx

... 85WITHDRAWAL OF IAS 40 (2000) 86APPROVAL OF IAS 40 BY THE BOARDIASB BASIS FOR CONCLUSIONS ON IAS 40 (AS REVISED IN 2003)IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) IAS 40 BC2262© IASCFBasis ... Referenceshould be made to the IASB’s Basis for Conclusions on the amendments made in 2003.BackgroundB1 The IASC Board (the “Board”) approved IAS 25 Accounting for Investments in 198 6.In 199 4, the Board ... consideration of IAS 25, pending further work onFinancial Instruments. In 199 8, the Board approved IAS 38 Intangible Assets and IAS 39 Financial Instruments: Recognition and Measurement, leaving IAS 25...

Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... in IAS 2. 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 ... 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 ... pronouncements41 This Standard supersedes IAS 2 Inventories (revised in 199 3). 42 This Standard supersedes SIC-1 Consistency—Different Cost Formulas for Inventories. IAS 2© IASCF 975Appendix Amendments...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... (issued January 2000).Paragraphs of IAS 8 (199 3) that dealt with discontinued operations were superseded by IAS 35 Discontinuing Operations (issued in June 199 8 and superseded by IFRS 5).In April ... accordance with IAS 16Property, Plant and Equipment or IAS 38 Intangible Assets is a change in anaccounting policy to be dealt with as a revaluation in accordance with IAS 16 or IAS 38, rather ... with this Standard. IAS 81014© IASCF18 Paragraphs 19 31 do not apply to the change in accounting policy described inparagraph 17. Applying changes in accounting policies 19 Subject to paragraph...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... disclose that fact.Withdrawal of IAS 10 (revised 199 9)24 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 199 9). IAS 10© IASCF 1045AppendixAmendments to other ... in May 199 9. It replaced those parts of IAS 10 Contingencies and EventsOccurring After the Balance Sheet Date (originally issued June 197 8, reformatted 199 4) that werenot replaced by IAS 37 ... Period.The following Interpretation refers to IAS 10:•SIC-7 Introduction of the Euro (issued May 199 8 and subsequently amended). IAS 101044© IASCF(g) abnormally large changes after the reporting...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... StandardsCommittee in December 199 3. It replaced IAS 11 Accounting for Construction Contracts(issued in March 197 9). In May 199 9 a paragraph was amended by IAS 10 Events After theBalance Sheet ... covering periodsbeginning on or after 1 January 199 5. IAS 11 IE© IASCF 1061Appendix Illustrative examplesThis appendix accompanies, but is not part of, IAS 11.Disclosure of accounting policiesThe ... disclosures 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...

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