A Proposed International Accounting Standard Reporting Turnover and Tax by Location A proposal by Richard Murphy BSc FCA on behalf of the Association for Accountancy and Business Affairs pptx

... A Proposed International Accounting Standard Reporting Turnover and Tax by Location A proposal by Richard Murphy BSc FCA on behalf of the Association for Accountancy and Business Affairs ... International Accounting Standard - Reporting Turnover and Tax by Location 21 A Proposed International Accountin...

Ngày tải lên: 29/03/2014, 14:20

... group and the original group are the same immediately before and after the reorganisation; and (c) the owners of the original parent before the reorganisation have the same absolute and relative ... determining whether to account for the arrangements as a single transaction, a parent shall consider all of the terms and conditions of the arrangement...

Ngày tải lên: 06/03/2014, 15:21

... Standard deals with a specific type of provision, contingent liability or contingent asset, an entity applies that Standard instead of this Standard. For example, some types of provisions are ... EN – EU IAS 37 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets Objective The objective...

Ngày tải lên: 06/03/2014, 15:21

... in the period(s) before the date of application of the last sentence of paragraph 80, and paragraphs AG9 9A and AG99B. EC staff consolidated version as of 18 February 2011 FOR INFORMATION PURPOSES ... accordance with subparagraph (c) at the date of de-designation and their new classifications. 105C An entity that first applies paragraphs 1 1A, 4 8A, AG4B–AG4K, A...

Ngày tải lên: 15/03/2014, 22:20

... Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; ... revenue; and EC staff consolidated version as of 18 February 2011 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 1 Presentation of Fina...

Ngày tải lên: 17/02/2014, 10:20

... conversion of each product are not separately identifiable, they are allocated between the products on a rational and consistent basis. The allocation may be based, for example, on the relative sales ... production, such as indirect materials and indirect labour. 13 The allocation of fixed production overheads to the costs of conversion is based on the normal...

Ngày tải lên: 17/02/2014, 10:20

... to include the construction of an additional asset. The construction of the additional asset shall be treated as a separate construction contract when: (a) the asset differs significantly in ... that the customer will approve the variation and the amount of revenue arising from the variation; and (b) the amount of revenue can be reliably measured. 14 A c...

Ngày tải lên: 17/02/2014, 10:20

... (as revised by the International Accounting Standards Board in 2008) amended paragraphs 21 and 67 and added paragraphs 3 2A and 81(j) and (k). An entity shall apply those amendments for annual ... an entity to set off a deferred tax asset against a deferred tax liability of the same taxable entity if, and only if, they relate to income taxes levied by the...

Ngày tải lên: 17/02/2014, 10:20

... by the amount of any cash or cash equivalents transferred. Identification of the transaction 13 The recognition criteria in this Standard are usually applied separately to each transaction. ... has transferred the significant risks and rewards of ownership to the buyer requires an examination of the circumstances of the transaction. In most cases, the transf...

Ngày tải lên: 06/03/2014, 15:21

... portion of the actuarial gains and losses that fall outside a ‘corridor’ of plus or minus 10%. [Appendix A illustrates the treatment of actuarial gains and losses, among other things.] The Standard ... after that age. Actuarial assumptions 72 Actuarial assumptions shall be unbiased and mutually compatible. 73 Actuarial assumptions are an entity’s best estimates...

Ngày tải lên: 06/03/2014, 15:21