International Accounting Standard 39 Financial Instruments: Recognition and Measurement doc

... 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 ... of other pronouncements 109 This Standard supersedes IAS 39 Financial Instruments: Recognition and Measurement revised in October 2000. 110 This Standar...

Ngày tải lên: 15/03/2014, 22:20

... International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets Objective The objective of this Standard is to ensure that appropriate recognition criteria and ... 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...

Ngày tải lên: 06/03/2014, 15:21

... 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 financial ... fair value on initial recognition of a financial asset in accordance with IAS 39 Financial Instruments: Recognition and Measurement or, when appropriate, the cost...

Ngày tải lên: 06/03/2014, 15:21

... so. International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International Financial ... with International Financial Reporting Standards (IFRSs). 3 Other IFRSs set out the recognition, measurement and disclosure requirements for specific transactions and...

Ngày tải lên: 17/02/2014, 10:20

... (specify nature) 29 Indian Accounting Standard (Ind AS) 27 Consolidated and Separate Financial Statements (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which ... Liabilities and Contingent Assets (makes reference to this Standard also. 15 Appendix C Form of consolidated financial statements (This Appendix is an integral part...

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

... Construction Contracts); (b) financial instruments (see IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition and Measurement) ; and (c) biological assets related ... ONLY 1 International Accounting Standard 2 Inventories Objective 1 The objective of this Standard is to prescribe the accounting treatment for inventories....

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 Acco...

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

... Contracts; (d) changes in the fair value of financial assets and financial liabilities or their disposal (see IAS 39 Financial Instruments: Recognition and Measurement) ; (e) changes in the value ... INFORMATION PURPOSES ONLY 1 International Accounting Standard 18 Revenue Objective Income is defined in the Framework for the Preparation and Presentation of Finan...

Ngày tải lên: 06/03/2014, 15:21