International Accounting Standard 18 Revenue doc

... consolidated version as of 16 September 2009, EN – EU IAS 18 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 18 Revenue Objective Income is defined in the Framework for ... objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events. The primary issue in accounting for revenue...

Ngày tải lên: 06/03/2014, 15:21

... EU IAS 27 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 27 Consolidated and Separate Financial Statements Scope 1 This Standard shall be applied in the preparation and ... applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact. 45 An entity shall apply the amendments to IAS 27 made by the International Accountin...

Ngày tải lên: 06/03/2014, 15:21

... IAS 28 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 28 Investments in Associates Scope 1 This Standard shall be applied in accounting for investments in associates. ... produces consolidated financial statements available for public use that comply with International Financial Reporting Standards. 14 Investments described in paragraph 13(a) shall be a...

Ngày tải lên: 06/03/2014, 15:21

... relate to the recognition of revenue, for example where an entity gives guarantees in exchange for a fee. This Standard does not address the recognition of revenue. IAS 18 Revenue identifies the ... INFORMATION PURPOSES ONLY 1 International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets Objective The objective of this Standard is to ensu...

Ngày tải lên: 06/03/2014, 15:21

... as of 18 February 2011 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 39 Financial Instruments: Recognition and Measurement Objective 1 The objective of this Standard ... this Standard to an interest in a subsidiary, associate or joint venture that according to IAS 27, IAS 28 or IAS 31 is accounted for under this Standard. Entities shall also apply thi...

Ngày tải lên: 15/03/2014, 22:20

... to do so. International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International ... therefore do not give rise to revenue; and EC staff consolidated version as of 18 February 2011 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 1 Presentat...

Ngày tải lên: 17/02/2014, 10:20

... ONLY 1 International Accounting Standard 2 Inventories Objective 1 The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting ... as described in paragraph 19, for which the entity has not yet recognised the related revenue (see IAS 18 Revenue) . Measurement of inventories 9 Inventories shall be measured at th...

Ngày tải lên: 17/02/2014, 10:20

... INFORMATION PURPOSES ONLY 1 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated ... fall into different accounting periods. Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract cost...

Ngày tải lên: 17/02/2014, 10:20

... ONLY International Accounting Standard 12 Income Taxes Objective The objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting ... (a) interest, royalty or dividend revenue is received in arrears and is included in accounting profit on a time apportionment basis in accordance with IAS 18 Revenue, but is...

Ngày tải lên: 17/02/2014, 10:20

... ONLY 1 International Accounting Standard 19 Employee Benefits Objective The objective of this Standard is to prescribe the accounting and disclosure for employee benefits. The Standard ... benefits. Scope 1 This Standard shall be applied by an employer in accounting for all employee benefits, except those to which IFRS 2 Share-based Payment applies. 2 This Standard...

Ngày tải lên: 06/03/2014, 15:21