International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets docx

... International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets Objective The objective of this Standard is to ensure that appropriate recognition criteria and ... applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand the...

Ngày tải lên: 06/03/2014, 15:21

... ONLY 1 International Accounting Standard 39 Financial Instruments: Recognition and Measurement Objective 1 The objective of this Standard is to establish principles for recognising and measuring ... the entity applies this Standard to that strategic investment. AG3A This Standard applies to the financial assets and financial liabilities of insurers, other than ri...

Ngày tải lên: 15/03/2014, 22:20

... INFORMATION PURPOSES ONLY 1 International Accounting Standard 27 Consolidated and Separate Financial Statements Scope 1 This Standard shall be applied in the preparation and presentation of consolidated ... of the original parent; (b) the assets and liabilities of the new group and the original group are the same immediately before and after the reorganisation; an...

Ngày tải lên: 06/03/2014, 15:21

... 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

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

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 ... under IAS 37 Provisions, Contingent Liabilities and Contingent Assets. EC staff consolidated version as of 16 September 2009, EN - EU IAS 2 FOR INFORMATION PURPOSES ONLY 5...

Ngày tải lên: 17/02/2014, 10:20

... 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 ... 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 Accoun...

Ngày tải lên: 17/02/2014, 10:20

... tax-related contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent assets may arise, ... this Standard so requires, outside profit or loss). 95 IFRS 3 (as revised by the International Accounting Standards Board in 2008) amended paragraphs 21...

Ngày tải lên: 17/02/2014, 10:20

... IAS 18 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 ... 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

... current assets and liabilities from non-current assets and liabilities. This Standard does not specify whether an entity should distinguish current and non-current portions of assets and liabilities ... ONLY 1 International Accounting Standard 19 Employee Benefits Objective The objective of this Standard is to prescribe the accounting and disclosure for...

Ngày tải lên: 06/03/2014, 15:21