INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 4 pot

... or potential voting power of an investee does not constitute control. 1 24 • Guide to International Financial Reporting Standards ccc_hussey_ias02_115-178.qxd 2/16/05 12:30 PM Page 1 24 IAS 24 Related ... OF RELATED NATIONAL STANDARDS Canada: CICA Handbook 346 1 Malaysia: MASB 30 New Zealand: FRS 32 United Kingdom: SSAP 24 United States: SFAS 81 IAS 27 Consolidated and Separat...

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... depreciation rate, and the depreciation method for the cost method • Gross carrying amounts and accumulated depreciation 158 • Guide to International Financial Reporting Standards ccc_hussey_ias02_115-178.qxd ... RELATED NATIONAL STANDARDS Australia: AASB 1 044 Canada: CICA Handbook 3290 New Zealand: FRS 15 United Kingdom: FRS 12 IAS 38 Intangible Assets ISSUED OR LAST REVISED...

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... if net earnings are $100,000, cash dividends are $40 ,000, and common shares outstanding are 10,000, the payout ratio is $4, 000/$10,000 = 0 .40 or 40 %). In general, mature compa- nies tend to have ... United Kingdom and Ireland first joined together in 19 74 to form the CCAB. The Committee is a limited company with six members: The Institute of Chartered Accountants in England and Wa...

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... Ong Canada January 2005 x • Preface fpref.qxd 3/3/05 1:01 PM Page x INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary Dr. Roger Hussey Dr. Audra Ong John Wiley & ... rules and standards. The ac- counting profession has responded by establishing international accounting and financial reporting standards, and substantia...

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... Committees, and Boards of Directors. IASB, 20 04. ———. International Financial Reporting Standards (IFRSs). IASB, 20 04. International Federation of Accountants. IES 1-6: International Education Standards ... that future accounting standards would be called International Fi- nancial Reporting Standards (IFRSs). Standards issued previously by the International Accoun...

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... of adjustments 84 • Guide to International Financial Reporting Standards ccc_hussey_ias01_71-1 14. qxd 2/16/05 12:30 PM Page 84 MAIN DISCLOSURES • Current and deferred tax assets and liabilities • ... International Financial Reporting Standards ccc_hussey_ias01_71-1 14. qxd 2/16/05 12:30 PM Page 94 SCOPE Accounting treatment for property, plant, and equipment. EXCLUS...

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... ethics, and Shari’a standards for Islamic Financial in- stitutions. There is an Accounting and Auditing Standards Board with 15 members. Accounting and Finance Association of Australia and New Zealand (AFAANZ) ... Financial Reporting Standards (IFRSs). Accounting Standards Board (AcSB) The AcSB has the authority to develop and establish standards and guidance cover...

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... issued. International Financial Reporting Standards (IFRSs) The term used by the International Accounting Standards Board to include standards and inter- pretations it has issued and the International ... cost of capital. International Accounting Standards (IASs) Accounting standards issued originally by the International Accounting Standards Committee and adop...

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... Accounting Standards Board (IASB), marking a significant step in formalizing the com- mitment of the United States toward convergence and international ac- counting standards. The FASB and IASB ... harmonize the process with evolving national and international standards, and improve transparency, accountability, and independence 322 • property, plant, and equipment ccc_huss...

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... date New Zealand Financial Reporting Standards Board (FRSB) Level 2, Cigna House 40 Mercer Street P.O. Box 11 342 Wellington 60 34 New Zealand Phone: + 64 (4) 47 4 7 840 Registry helpdesk: + 64 (4) 46 0 0606 Fax: ... B Accounting Standard Setting Bodies 367 International Accounting Standards Board (IASB) 30 Cannon Street London EC4M 6XH United Kingdom Phone: +44 (0) 20 7 24...

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