International Accounting Standard 19 Employee Benefits pdf

... IAS 19 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 19 Employee Benefits Objective The objective of this Standard is to prescribe the accounting and disclosure for employee ... arising from service provided by an employee in exchange for employee benefits. Scope 1 This Standard shall be applied by an employer in accounting for all empl...

Ngày tải lên: 06/03/2014, 15:21

... 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 ... January 199 8, the entity shall disclose the fact it has applied this Standard instead of IAS 12 Accounting for Taxes on Income, approved in 197 9. 90 This Standard superse...

Ngày tải lên: 17/02/2014, 10:20

... to do so. International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International ... comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; and (c) Interpretations developed by the International Financial Reporting Int...

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 ... they are excluded from only the measurement requirements of this Standard. Definitions 6 The following terms are used in this Standard with the meanings specified: Inventories are as...

Ngày tải lên: 17/02/2014, 10:20

... FOR 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 ... criteria. Scope 1 This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accounti...

Ngày tải lên: 17/02/2014, 10:20

... generate probable future economic benefits, an enterprise assesses the future economic benefits t o be received from the asset using the principles in Accounting Standard o n Impairment of Assets 4 . ... impaired intangible assets under Accounting Standard on Impairment of Assets 8 in addition to the information required by paragraph 90(d)(iii) and (iv). 8 Accounting Stan...

Ngày tải lên: 18/02/2014, 01:20

... ONLY 1 International Accounting Standard 18 Revenue Objective Income is defined in the Framework for the Preparation and Presentation of Financial Statements as increases in economic benefits ... royalties. The objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events. The primary issue in accountin...

Ngày tải lên: 06/03/2014, 15:21

... changes resulting from the application of this Standard shall be accounted for in accordance with the requirements of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. 60A IAS ... Withdrawal of other pronouncements 61 This Standard supersedes IAS 21 The Effects of Changes in Foreign Exchange Rates (revised in 199 3). 62 This Standard supersedes the followi...

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. ... the financial and operating policies of an entity so as to obtain benefits from its activities. The equity method is a method of accounting whereby the investment is initially recogni...

Ngày tải lên: 06/03/2014, 15:21