International Accounting Standard 28 Investments in Associates doc

... EU 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. ... necessary for changes in the investor’s proportionate interest in the investee arising from changes in the investee’s other comprehensive income. Such changes inc...

Ngày tải lên: 06/03/2014, 15:21

... FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 18 Revenue Objective Income is defined in the Framework for the Preparation and Presentation of Financial Statements as increases ... increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equi...

Ngày tải lên: 06/03/2014, 15:21

... does not apply to hedge accounting for foreign currency items, including the hedging of a net investment in a foreign operation. IAS 39 applies to hedge accounting. 6 This Standard applies to the ... entity’s financial statements in a foreign currency and sets out requirements for the resulting financial statements to be described as complying with International Financial Repor...

Ngày tải lên: 06/03/2014, 15:21

... consolidation, including goodwill arising on a business combination (see IFRS 3 Business Combinations). 3 This Standard shall also be applied in accounting for investments in subsidiaries, jointly controlled ... with IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures. 6 For an entity described in paragraph 5, separate financial statements are thos...

Ngày tải lên: 06/03/2014, 15:21

... carrying amount at the beginning and end of the period; (b) additional provisions made in the period, including increases to existing provisions; (c) amounts used (ie incurred and charged against ... 16 September 2009, EN – EU IAS 37 FOR INFORMATION PURPOSES ONLY 11 (a) retraining or relocating continuing staff; (b) marketing; or (c) investment in new systems and distribution netw...

Ngày tải lên: 06/03/2014, 15:21

... Investments in Associates or IAS 31 Interests in Joint Ventures. However, entities shall apply this Standard to an interest in a subsidiary, associate or joint venture that according to IAS 27, IAS 28 ... hedge accounting. Hedge accounting 85 Hedge accounting recognises the offsetting effects on profit or loss of changes in the fair values of the hedging instrument...

Ngày tải lên: 15/03/2014, 22:20

... comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; and (c) Interpretations developed by the International Financial Reporting Interpretations ... it after making every reasonable effort to do so. International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standa...

Ngày tải lên: 17/02/2014, 10:20

... IAS 2 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 2 Inventories Objective 1 The objective of this Standard is to prescribe the accounting treatment for inventories. ... of this Standard. Definitions 6 The following terms are used in this Standard with the meanings specified: Inventories are assets: (a) held for sale in the ordinary course of bu...

Ngày tải lên: 17/02/2014, 10:20

... obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained ... contractors. 2 This Standard supersedes IAS 11 Accounting for Construction Contracts approved in 1978. Definitions 3 The following terms are used in this Standard with the m...

Ngày tải lên: 17/02/2014, 10:20

... branches and associates and interests in joint ventures 38 Temporary differences arise when the carrying amount of investments in subsidiaries, branches and associates or interests in joint ventures ... arise where income or expense is included in accounting profit in one period, but is included in taxable profit (tax loss) in a different period. The resulting deferred...

Ngày tải lên: 17/02/2014, 10:20