chuẩn mực kế toán quốc tế ias 16

So sánh chuẩn mực kế toán Việt Nam (VAS) với chuẩn mực kế toán quốc tế (IAS)

... thể28 SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS) 1A. Điểm giống nhau : 1I, IAS – Quy định chung và VAS - Chuẩn mực chung: 11) Các yêu cầu cơ bản đối với thông ... chính đối với bên thuê17 HỌ TÊN: NGUYỄN VÕ DŨNG MSSV: CQ490429LỚP: TCDNC SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS) Tính đến thời điểm này thì Việt Nam đã ... trường quốc tế thì chúng ta cần phải tìm hiểu, học hỏi thêm các chuẩn mực quốc tế nữa.Hiện nay chuẩn mực kế toán quốc tế gồm có 40 chuẩn mực. Để dễ dàng trong tìm hiểu về các chuẩn mực kế toán Việt...

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SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS)

... MSSV: CQ490429LỚP: TCDNC SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS) Tính đến thời điểm này thì Việt Nam đã ban hành được 26 chuẩn mực kế toán trong 5 đợt : ... quốc tế thì chúng ta cần phải tìm hiểu, học hỏi thêm các chuẩn mực quốc tế nữa.Hiện nay chuẩn mực kế toán quốc tế gồm có 40 chuẩn mực. Để dễ dàng trong tìm hiểu về các chuẩn mực kế toán Việt Nam ... xây dựng chuẩn mực khác có cùng những qui định chung để xây dựng các chuẩn mực kế toán, khoa học kế toán và các thực hành được chấp nhận trong cùng ngành.VAS: Chuẩn mực kế toán Việt Nam yêu...

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Chuẩn mực kế toán quốc tế IAS 1

... targets BC98–BC100Presentation of measures per share BC1 01 BC104TRANSITION AND EFFECTIVE DATE BC105DIFFERENCES FROM SFAS 13 0 BC106 IAS 1 â IASCF 90599 An entity shall present an analysis of ... IAS 1 882â IASCFInternational Accounting Standard 1 Presentation of Financial Statements (IAS 1) is set outin paragraphs 1 14 0 and the Appendix. All the paragraphs have equal authority. IAS ... from the ability of users both IAS 1 â IASCF 883IntroductionIN1 International Accounting Standard 1 Presentation of Financial Statements (IAS 1) replaces IAS 1 Presentation of Financial Statements...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... December 20 03 the IASB issued a revised IAS 2, which also replaced SIC-1. IAS 2 was amended by IFRS 8 Operating Segments (issued November 20 06).The following Interpretation refers to IAS 2: ãSIC- 32 ... value in IAS 2 â IASCF 963International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1– 42 andthe Appendix. All the paragraphs have equal authority but retain the IASC format ... measurement of cost 21 22 Cost formulas 23 27 Net realisable value 28 –33RECOGNITION AS AN EXPENSE 34–35DISCLOSURE 36–39EFFECTIVE DATE 40WITHDRAWAL OF OTHER PRONOUNCEMENTS 41– 42 APPENDIXAmendments...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... 2008).As a result of the changes in terminology made by IAS 1 in 20 07, the title of IAS 7 waschanged to Statement of Cash Flows. IAS 7 â IASCF 9 87 15 An entity may hold securities and loans for dealing ... institutions; and IAS 7 â IASCF 981International Accounting Standard 7 Statement of Cash FlowsThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 7 Cash Flow ... received; IAS 7 â IASCF 983International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out inparagraphs 1–54. All the paragraphs have equal authority but retain the IASC formatof...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... other information. IAS 8 â IASCF 1007IntroductionIN1 International Accounting Standard 8 Accounting Policies, Changes in AccountingEstimates and Errors (IAS 8) replaces IAS 8 Net Profit or Loss ... SIC- 18. IN4 The Board did not reconsider the other requirements of IAS 8. Changes from previous requirementsIN5 The main changes from the previous version of IAS 8 are described below. IAS 8 1010â ... pronouncementsAPPROVAL OF IAS 8 BY THE BOARDBASIS FOR CONCLUSIONSIMPLEMENTATION GUIDANCE IAS 8 BC10 28 â IASCFBC22 The application of the concept of materiality is set out in two Standards. IAS 1 (as revised...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... disclosure under paragraph 21. IAS 10 1038â IASCFIntroductionIN1 International Accounting Standard 10 Events after the Reporting Period (IAS 10) *replaces IAS 10 Events After the Balance Sheet ... disclose that fact.Withdrawal of IAS 10 (revised 1999)24 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999). IAS 10 â IASCF 104 19 The following are examples ... IAS 33); IAS 10 â IASCF 103 5International Accounting Standard 10 Events after the Reporting PeriodThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 10...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... 42(b) (20) IAS 11 â IASCF 1051International Accounting Standard 11 Construction Contracts (IAS 11) is set out inparagraphs 1–46. All the paragraphs have equal authority but retain the IASC formatof ... their validity is seriously in question; IAS 11 IEâ IASCF 1061Appendix Illustrative examplesThis appendix accompanies, but is not part of, IAS 11. Disclosure of accounting policiesThe ... Statements. IAS 8 Accounting Policies, Changes inAccounting Estimates and Errors provides a basis for selecting and applying accountingpolicies in the absence of explicit guidance. IAS 11 â IASCF...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... liability 8,600 IAS 12 â IASCF 1067International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95.All the paragraphs have equal authority but retain the IASC format of ... 8,100Balance at 31 /12/ X5 45,600 7,500 53,100Depreciation X6 5,600 6,250 11,850Balance 31 /12/ X6 51,200 13,750 64,950Tax base31 /12/ X4 10,000 5,000 15,00031 /12/ X5 10,400 2,500 12, 90031 /12/ X6 4,800 ... liabilities as current assetsand liabilities.*IN12 The original IAS 12 stated that debit and credit balances representing deferredtaxes may be offset. IAS 12 (revised) establishes more restrictive...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... necessaryconsequential amendments to IFRS 1, IAS 14, IAS 34, IAS 36, IAS 37, IAS 38, IAS 40, SIC-13, SIC-21, SIC-22 and SIC-32. IAS 16 1136â IASCF33 If there is no market-based evidence ... in an accounting estimate in accordance with IAS 8. IAS 16 â IASCF 1125International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out inparagraphs 1–83 and the Appendix. ... combinations; IAS 16 â IASCF 1123International Accounting Standard 16 Property, Plant and EquipmentThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 16 Property,...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

... operating lease by the third party. IAS 17 BC 1178 â IASCFBasis for Conclusions on IAS 17 LeasesThis Basis for Conclusions accompanies, but is not part of, IAS 17. IntroductionBC1 This Basis ... amended). IAS 17 â IASCF 1159International Accounting Standard 17 Leases (IAS 17) is set out in paragraphs 1–70 andthe Appendix. All the paragraphs have equal authority but retain the IASC format ... contingent rent payable is determined; IAS 17 IGâ IASCF 1183Guidance on implementing IAS 17 LeasesThis guidance accompanies, but is not part of, IAS 17. Illustrative examples of sale and leaseback...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx

... rational basis. IAS 18 â IASCF 1187 International Accounting Standard 18 Revenue (IAS 18) is set out in paragraphs 1–37.All the paragraphs have equal authority but retain the IASC format of ... giverise to revenue. IAS 18 â IASCF 1185 International Accounting Standard 18 RevenueThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 18 Revenue was issued ... inDecember 1993. It replaced IAS 18 Revenue Recognition (issued in December 1982).Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 1998), IAS 10(in 1999) and IAS 41 (in January 2001).In...

Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx

... (2004 Amendment)BASIS FOR CONCLUSIONS Chuẩn mực kế toán quốc tế IAS 19 IAS 19 â IASCF 1253Disclosure141 Where there is uncertainty about the number ... variables. IAS 19 â IASCF 1205International Accounting Standard 19 Employee BenefitsThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 19 Employee Benefits ... issued by the International Accounting Standards Committeein February 199 8. In May 199 9 IAS 19 was amended by IAS 10 (revised 199 9) Events After theBalance Sheet Date, and it was again amended...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc

... IAS 20 â IASCF 1329International Accounting Standard 20 Accounting for Government Grants and Disclosure ofGovernment Assistance (IAS 20) is set out in paragraphs ... 1983, and reformatted in 1994.Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issuedJanuary 200 1).In April 200 1 the International Accounting Standards Board resolved ... applies IAS 1 (revised 200 7) for an earlier period, the amendments shall be applied forthat earlier period. IAS 20 1328â IASCFCONTENTSparagraphsINTERNATIONAL ACCOUNTING STANDARD 20 ACCOUNTING...

chuẩn mực kế toán quốc tế ias 16

... IAS 16: I. MULTIPLE-CHOICE QUESTIONS 1. Healthy Inc. bought a private jet for the use of its top-ranking ... fund the cost of the plant. What is the propertreatment of freight and interest expense under IAS 16? (a) Both expenses should be capitalized. (b) Interest may be capitalized but freight should ... Which one of the options should XYZ Inc.select in order to be in line with the provisions of IAS 16? (a) Revalue only one-half of each class of prop-erty, plant, and equipment, as that method...

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