chuẩn mực kế toán quốc tế ias 2 costs of purchase

... thể 28 SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS) 1 A. Điểm giống nhau : 1 I, IAS – Quy định chung và VAS - Chuẩn mực chung: 1 1) Các yêu cầu cơ bản đối với thông ... chính đối với bên thuê 17 HỌ TÊN: NGUYỄN VÕ DŨNG MSSV: CQ490429 LỚP: TCDNC SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS) Tính đến th...

Ngày tải lên: 28/01/2013, 15:30

... MSSV: CQ490429 LỚP: 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...

Ngày tải lên: 10/04/2013, 14:29

... targets BC98–BC100 Presentation of measures per share BC1 01 BC104 TRANSITION AND EFFECTIVE DATE BC105 DIFFERENCES FROM SFAS 13 0 BC106 IAS 1 â IASCF 905 99 An entity shall present an analysis of ... IAS 1 882 â IASCF International Accounting Standard 1 Presentation of Financial Statements (IAS 1) is set out in paragraphs 1 14 0 and the Appendix. All the paragraphs have equal...

Ngày tải lên: 06/11/2013, 22:15

... 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 963 International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1– 42 and the Appendix. All the paragraphs have equal au...

Ngày tải lên: 13/12/2013, 20:15

... 2008). As a result of the changes in terminology made by IAS 1 in 20 07, the title of IAS 7 was changed 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 981 International Accounting Standard 7 Statement of Cash Flows This version includes amendments resulting from IFRSs issued up to 1...

Ngày tải lên: 13/12/2013, 20:15

... other information. IAS 8 â IASCF 1007 Introduction IN1 International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates 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 requirements IN5 The main changes from the previous version of IAS 8 are d...

Ngày tải lên: 13/12/2013, 20:15

... disclosure under paragraph 21. IAS 10 1038 â IASCF Introduction IN1 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...

Ngày tải lên: 13/12/2013, 20:15

... 42(b) (20) IAS 11 â IASCF 1051 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format of ... their validity is seriously in question; IAS 11 IE â IASCF 1061 Appendix Illustrative examples This appendix accompanies, but is not part of, IAS 11. Disclosure of accou...

Ngày tải lên: 13/12/2013, 20:15

... liability 8,600 IAS 12 â IASCF 1067 International 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 ... 8,100 Balance at 31 /12/ X5 45,600 7,500 53,100 Depreciation X6 5,600 6,250 11,850 Balance 31 /12/ X6 51,200 13,750 64,950 Tax base 31 /12/ X4 10,000 5,000 15,000 31 /12/ X5 10,400 2,50...

Ngày tải lên: 13/12/2013, 20:15

... necessary consequential 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 1136 â IASCF 33 If there is no market-based evidence ... in an accounting estimate in accordance with IAS 8. IAS 16 â IASCF 1125 International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out in paragraph...

Ngày tải lên: 13/12/2013, 20:15

... operating lease by the third party. IAS 17 BC 1178 â IASCF Basis for Conclusions on IAS 17 Leases This Basis for Conclusions accompanies, but is not part of, IAS 17. Introduction BC1 This Basis ... amended). IAS 17 â IASCF 1159 International Accounting Standard 17 Leases (IAS 17) is set out in paragraphs 1–70 and the Appendix. All the paragraphs have equal authority...

Ngày tải lên: 13/12/2013, 20:15

... 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 ... give rise to revenue. IAS 18 â IASCF 1185 International Accounting Standard 18 Revenue This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 18...

Ngày tải lên: 13/12/2013, 20:15

... (2004 Amendment) BASIS FOR CONCLUSIONS Chuẩn mực kế toán quốc tế IAS 19 IAS 19 â IASCF 1253 Disclosure 141 Where there is uncertainty about the number ... variables. IAS 19 â IASCF 1205 International Accounting Standard 19 Employee Benefits This version includes amendments resulting from IFRSs issued up to 17 January 2...

Ngày tải lên: 13/12/2013, 20:15

... IAS 20 â IASCF 1329 International Accounting Standard 20 Accounting for Government Grants and Disclosure of Government 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 (issued January 200 1). In April 200 1 the International Accounting Standards Board resolved ... ap...

Ngày tải lên: 13/12/2013, 20:15

... IAS 2 Example 1– costs of purchase A retailer imported goods at a cost of CU130 , including CU20 non-refundable import duties and CU10 refundable purchase taxes. The risks and rewards of ownership ... the year 20 05: Purchases January 20 05 10,000 units @ $ 25 each March 20 05 15,000 units @ $ 30 each September 20 05 20 ,000 units @ $ 35 each Sales May 20 05 15,000 unit...

Ngày tải lên: 22/11/2014, 17:25