International Accounting Standard 40 Investment Property ppt

... IAS 40 Investment Property (issued in 2000). EC staff consolidated version as of 16 September 2009, EN – EU IAS 40 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 40 Investment ... redevelop an existing investment property for continued future use as investment property, the property remains an investment property and is not reclassifie...

Ngày tải lên: 06/03/2014, 15:21

... 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

... Proposed International Accounting Standard 1 This proposed International Accounting Standard shall apply to all reporting entities irrespective ... A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 14 Consideration of likely objections to the proposed International Accounting Standard 1 ... transaction takes pla...

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 ... subsidiaries. IAS 40 Investment Property requires disclosure of the criteria developed by the entity to distinguish investment property from owner-occupied property and from...

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

... 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 ... [Deleted] 4 This Standard does not deal with the methods of accounting for government grants (see IAS 20 Accounting for Government Grants and Disclosure of Government Assista...

Ngày tải lên: 17/02/2014, 10:20

... 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 the Preparation ... 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 f...

Ngày tải lên: 06/03/2014, 15:21

... 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

... 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 ... staff consolidated version as of 18 February 2011 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates Object...

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 ... 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 entities...

Ngày tải lên: 06/03/2014, 15:21