ke toan quoc te ppt

Ngày tải lên: 07/07/2014, 16:20

... Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of profit or loss. Alternatively, interest paid and interest ... rates. 29 [Deleted] 30 [Deleted] Interest and dividends 31 Cash flows from interest and dividends received and paid shall each be disclosed separately. Each shall be classified in a consistent man...

Ngày tải lên: 13/12/2013, 20:15

... 1011 (c) Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC). Material Omissions or misstatements ... applying them is immaterial. It also states that financial statements do not comply with IFRSs if they contain material errors, and that material prior period errors are to be corrected in...

Ngày tải lên: 13/12/2013, 20:15

... financial statements on a going concern basis if management determines after the reporting period either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative ... events after this date. IAS 10 1044 © IASCF (g) abnormally large changes after the reporting period in asset prices or foreign exchange rates; (h) changes in tax rates or tax laws enac...

Ngày tải lên: 13/12/2013, 20:15

... for outright sales. If artificially low rates of interest are quoted, selling profit shall be restricted to that which would apply if a market rate of interest were charged. Costs incurred by manufacturer ... at the time of sale. If artificially low rates of interest are quoted, selling profit is restricted to that which would apply if a market rate of interest were charged. 46 Costs incurred...

Ngày tải lên: 13/12/2013, 20:15

... arrangement effectively constitutes a financing transaction, the fair value of the consideration is determined by discounting all future receipts using an imputed rate of interest. The imputed rate of interest is ... act. (a) Fees that are an integral part of the effective interest rate of a financial instrument. Such fees are generally treated as an adjustment to the effective interest rate....

Ngày tải lên: 13/12/2013, 20:15

... discount rates; (ii) the expected rates of return on any plan assets for the periods presented in the financial statements; (iii) the expected rates of return for the periods presented in the ... level in that period. 76 An entity determines the discount rate and other financial assumptions in nominal (stated) terms, unless estimates in real (inflation-adjusted) terms are more reliable, for e...

Ngày tải lên: 13/12/2013, 20:15

... assets for which the commencement date for capitalisation is on or after the effective date. 28 However, an entity may designate any date before the effective date and apply the Standard to borrowing ... date for capitalisation is on or after that date. Effective date 29 An entity shall apply the Standard for annual periods beginning on or after 1 January 2009. Earlier application is permitte...

Ngày tải lên: 23/12/2013, 12:15

... earned to the date of the financial statements. The actuarial present value of promised retirement benefits based on projected salaries is disclosed to indicate the magnitude of the potential obligation ... not been prepared at the date of the financial statements, the most recent valuation is used as a base and the date of the valuation disclosed. Financial statement content 28 For defined...

Ngày tải lên: 23/12/2013, 12:15

... consolidated financial statements, and presents only separate financial statements, complies with paragraphs 38–43. Scope of consolidated financial statements 12 Consolidated financial statements ... instruments in a public market; and (d) the ultimate or any intermediate parent of the parent produces consolidated financial statements available for public use that comply with International F...

Ngày tải lên: 23/12/2013, 12:15