Tài liệu Chuẩn mực kế toán quốc tế IAS 23 ppt

... differ.Superseded IAS 23 paragraphRevised IAS 23 paragraphSuperseded IAS 23 paragraphRevised IAS 23 paragraphObjective 1 18 151 2 19 162None 20 1733 211845 22195 6 23 206 7 24 217None ... 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 ... does not affect the recognition of borrowingcosts as specified in IAS 23. IAS 23 BC© IASCF 1385Dissenting opinions on IAS 23 Dissent of Anthony T Cope, Philippe Danjou and Robert P GarnettDO1...

Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... Segments (issued November 2006) IAS 23 Borrowing Costs (as revised in March 2007) IAS 1 Presentation of Financial Statements (as revised in September 2007) IAS 27 Consolidated and Separate ... 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 ... and cash equivalents as previously reported 230 160Effect of exchange rate changes – (40)Cash and cash equivalents as restated 230 120 IAS 7982© IASCFCONTENTSparagraphsINTERNATIONAL ACCOUNTING...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... following IFRSs: IAS 23 Borrowing Costs (as revised in March 2007) IAS 1 Presentation of Financial Statements (as revised in September 2007).The following Interpretations refer to IAS 8:•SIC-7 ... 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 ... beenincorporated into the relevant pronouncements published in this volume. * * * * * IAS 8© IASCF 1 023 Approval of IAS 8 by the BoardInternational Accounting Standard 8 Accounting Policies, Changes...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... 21–22EFFECTIVE DATE 23 WITHDRAWAL OF IAS 10 (REVISED 1999) 24APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 10 BY THE BOARDBASIS FOR CONCLUSIONS IAS 10© IASCF 1037International ... 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 ... 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...

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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 leases33 ... 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 operating leases.Sale and leaseback ... 2005, it shall disclose that fact. Withdrawal of IAS 17 (revised 1997)70 This Standard supersedes IAS 17 Leases (revised in 1997). IAS 171158© IASCFCONTENTSparagraphsINTRODUCTION IN1–IN13INTERNATIONAL...

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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 ... 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 ... then IAS 18 has been amended by the following IFRSs: IAS 39 Financial Instruments: Recognition and Measurement (as revised in December 2003)•IFRS 4 Insurance Contracts (issued March 2004).IAS...

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 26 ppt

... Retirement Benefit Plans (IAS 26) is set out in 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 ... retirement benefits 23 26Frequency of actuarial valuations 27Financial statement content 28–31ALL PLANS 32–36Valuation of plan assets 32–33Disclosure 34–36EFFECTIVE DATE 37 IAS 26© IASCF 1407International ... IAS 26© IASCF 1405International Accounting Standard 26Accounting and Reporting by Retirement Benefit Plans IAS 26 Accounting and Reporting by Retirement...

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 ... 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 ... DATE 58-58AWITHDRAWAL OF IAS 31 (REVISED 2000) 59APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 31 BY THE BOARDBASIS FOR CONCLUSIONS IAS 31 BC1512© IASCFBC5 The Board considered...

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