International Accounting Standard 27 Consolidated and Separate Financial Statements doc

... present consolidated financial statements, and presents only separate financial statements, complies with paragraphs 38─43. Scope of consolidated financial statements 12 Consolidated financial statements ... EC staff consolidated version as of 16 September 2009, EN – EU IAS 27 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 27 Conso...

Ngày tải lên: 06/03/2014, 15:21

... Accounting Standard (Ind AS) 27 Consolidated and Separate Financial Statements Contents Paragraphs Scope 1-3 Definitions 4-8 Presentation of Consolidated Financial Statements 9-11 Scope of Consolidated ... (specify nature) 29 Indian Accounting Standard (Ind AS) 27 Consolidated and Separate Financial Statements (This Indian Accounting Standard incl...

Ngày tải lên: 23/03/2014, 03:20

... place A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 19 A Proposed International Accounting Standard Reporting Turnover and Tax by Location ... resources it uses, and from where they are sourced. A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 21 A Proposed Internat...

Ngày tải lên: 29/03/2014, 14:20

... qualify for hedge accounting in the consolidated financial statements of the group. However, they may qualify for hedge accounting in the individual or separate financial statements of individual ... accounting can be applied to transactions between entities in the same group only in the individual or separate financial statements of those entities and not in the...

Ngày tải lên: 15/03/2014, 22:20

... so. International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International Financial ... to such financial statements. This Standard applies equally to all entities, including those that present consolidated financial statements and those that present s...

Ngày tải lên: 17/02/2014, 10:20

... onerous; and (b) [deleted] (c) those covered by another Standard. 2 This Standard does not apply to financial instruments (including guarantees) that are within the scope of IAS 39 Financial ... EC staff consolidated version as of 16 September 2009, EN – EU IAS 37 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 37 Provisions, Contingent Liabilities...

Ngày tải lên: 06/03/2014, 15:21

... staff consolidated version as of 16 September 2009, EN - EU IAS 2 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 2 Inventories Objective 1 The objective of this Standard ... Construction Contracts); (b) financial instruments (see IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition and Measurement); and (c)...

Ngày tải lên: 17/02/2014, 10:20

... 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 Accounting for Construction ... 23 and 24 in order to determine when to recognise contract revenue and expenses. Combining and segmenting construction contracts 7 The requirements of this Standard are...

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 ... or loss). 95 IFRS 3 (as revised by the International Accounting Standards Board in 2008) amended paragraphs 21 and 67 and added paragraphs 32A and 81(j) and (k). An enti...

Ngày tải lên: 17/02/2014, 10:20

... EC staff consolidated version as of 16 September 2009, EN – EU IAS 18 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 18 Revenue Objective Income ... 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 accounting for revenue is ... Sco...

Ngày tải lên: 06/03/2014, 15:21