International Accounting Standard 2 docx

... IAS 2 © IFRS Foundation A413 International Accounting Standard 2 Inventories Objective 1 The objective of this Standard is to prescribe the accounting treatment for inventories. ... * * * * * IAS 2 © IFRS Foundation A407 International Accounting Standard 2 Inventories This version includes amendments resulting from IFRSs issued up to 31 December 20 10. IAS 2 Inve...

Ngày tải lên: 28/06/2014, 18:20

... apply this Standard for annual periods beginning on or after 1 January 20 05. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 20 05, it ... disclose that fact. Withdrawal of other pronouncements 41 This Standard supersedes IAS 2 Inventories (revised in 1993). 42 This Standard supersedes SIC-1 Consistency—Different...

Ngày tải lên: 17/02/2014, 10:20

... September 20 09, EN – EU IAS 37 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets Objective The objective of this Standard ... September 20 09, EN – EU IAS 37 FOR INFORMATION PURPOSES ONLY 2 8 Other Standards specify whether expenditures are treated as assets or as expenses. These issues are not...

Ngày tải lên: 06/03/2014, 15:21

... Afghanistan in Africa – were prepared to admit that less than 20 % of their population could read or write. (Hobsbawm, 1994, p. 29 5) b) Nearly as dramatic as the decline of the peasantry was ... illiterate. Only ten (African) countries conceded that less than 20 % of their population were literate. (Hobsbawm, 1994, p. 29 5) c) As Hobsbawm (1994) argues, there was a marked increase...

Ngày tải lên: 24/12/2013, 05:15

... to do so. International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International ... IAS 32) EC staff consolidated version as of 18 February 20 11 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 1 Presentation of Financial Statements Objectiv...

Ngày tải lên: 17/02/2014, 10:20

... September 20 09, EN – EU IAS 11 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting ... 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...

Ngày tải lên: 17/02/2014, 10:20

... version as of 21 June 20 12, EN – IAS 12 FOR INFORMATION PURPOSES ONLY International Accounting Standard 12 Income Taxes Objective The objective of this Standard is to prescribe the accounting ... this Standard instead of IAS 12 Accounting for Taxes on Income, approved in 1979. 90 This Standard supersedes IAS 12 Accounting for Taxes on Income, approved in 1979...

Ngày tải lên: 17/02/2014, 10:20

... First- time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements), issued in May 20 08, amended paragraph 32. An entity shall apply ... AG5–AG8; EC staff consolidated version as of 16 September 20 09, EN – EU IAS 18 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 18 Revenue Objective Income is def...

Ngày tải lên: 06/03/2014, 15:21

... September 20 09, EN – EU IAS 19 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 19 Employee Benefits Objective The objective of this Standard is to prescribe the accounting ... requirements for reimbursements in paragraphs 104A, 128 and 129 and related disclosures in paragraphs 120 A(f)(iv), 120 A(g)(iv), 120 A(m) and 120 A(n)(iii). Earlier adoption is e...

Ngày tải lên: 06/03/2014, 15:21

... July 20 10. Earlier application is permitted. Withdrawal of other pronouncements 61 This Standard supersedes IAS 21 The Effects of Changes in Foreign Exchange Rates (revised in 1993). 62 This Standard ... apply this Standard for annual periods beginning on or after 1 January 20 05. Earlier application is encouraged. If an entity applies this Standard for a period beginning be...

Ngày tải lên: 06/03/2014, 15:21