international accounting

... paragraphs 16 A and 16 B of IAS 32) EC staff consolidated version as of 18 February 2 011 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 1 Presentation of Financial Statements ... paragraphs 16 C and 16 D of IAS 32). Information to be presented either in the statement of financial position or in the notes Financial statements Pur...

Ngày tải lên: 17/02/2014, 10:20

... this Standard for a period beginning before 1 January 20 05, it shall disclose that fact. Withdrawal of other pronouncements 41 This Standard supersedes IAS 2 Inventories (revised in 1993). 42 ... cost of the inventories at that date for application of this Standard. Techniques for the measurement of cost 21 Techniques for the measurement of the cost of inventories, such a...

Ngày tải lên: 17/02/2014, 10:20

... 2009, 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 treatment ... 1 This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accoun...

Ngày tải lên: 17/02/2014, 10:20

... of 21 June 2 012, EN – IAS 12 FOR INFORMATION PURPOSES ONLY International Accounting Standard 12 Income Taxes Objective The objective of this Standard is to prescribe the accounting treatment ... relating to income taxes. Scope 1 This Standard shall be applied in accounting for income taxes. 2 For the purposes of this Standard, income taxes include...

Ngày tải lên: 17/02/2014, 10:20

... consolidated version as of 16 September 2009, EN – EU IAS 18 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 18 Revenue Objective Income is defined in the Framework for ... objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events. The primary issue in accounting for revenue...

Ngày tải lên: 06/03/2014, 15:21

... IAS 19 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 19 Employee Benefits Objective The objective of this Standard is to prescribe the accounting and disclosure for employee ... arising from service provided by an employee in exchange for employee benefits. Scope 1 This Standard shall be applied by an employer in accounting for all empl...

Ngày tải lên: 06/03/2014, 15:21

... at the exchange rate at the end of the reporting period of the foreign operation. Adjustments are made for significant changes in exchange rates up to the end of the reporting period of the reporting ... version as of 18 February 2011 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 21 The Effects of Changes in For...

Ngày tải lên: 06/03/2014, 15:21

... present consolidated financial statements, and presents only separate financial statements, complies with paragraphs 38─43. Scope of consolidated financial statements 12 Consolidated financial statements ... EC staff consolidated version as of 16 September 2009, EN – EU IAS 27 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 27 Con...

Ngày tải lên: 06/03/2014, 15:21

... EU IAS 28 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 28 Investments in Associates Scope 1 This Standard shall be applied in accounting for investments in associates. ... pronouncements 42 This Standard supersedes IAS 28 Accounting for Investments in Associates (revised in 2000). 43 This Standard supersedes the following...

Ngày tải lên: 06/03/2014, 15:21

... 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 is ... understand their nature, timing and amount. Scope 1 This Standard shall be applied by all entities in accounting for provisions, contingent liabilities and cont...

Ngày tải lên: 06/03/2014, 15:21

... IAS 40 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 40 Investment Property Objective 1 The objective of this Standard is to prescribe the accounting treatment for investment ... redevelop an existing investment property for continued future use as investment property, the property remains an investment property and is not reclassifi...

Ngày tải lên: 06/03/2014, 15:21

... 2 International accounting harmonisation - a comparison of Spain, Sweden and Austria Abstract Despite attempts to secure harrnonisation of accounting practice, significant variations in accounting rules and ... Working Paper International accounting harmonisation - a comparison of Spain, Sweden and Austria John Blake * Oriol Amat ** Cath...

Ngày tải lên: 06/03/2014, 21:20

... tenth edition, Comparative International Accounting by Nobes and Parker is renowned for its depth of discussion and comprehensive coverage of the international dimensions of nancial accounting ... political lobbying, and the international dierences that remain. They also look at the special accounting problems of multinational companies. Comparative International Accoun...

Ngày tải lên: 07/03/2014, 07:20

... ONLY 1 International Accounting Standard 39 Financial Instruments: Recognition and Measurement Objective 1 The objective of this Standard is to establish principles for recognising and measuring ... be accounted for under this Standard if it is a financial instrument, and in accordance with other appropriate Standards if it is not a financial instrument. Th...

Ngày tải lên: 15/03/2014, 22:20

... correlated to value added at the same locations A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 15 A Proposed International Accounting Standard ... About the Association for Accountancy and Business Affairs The Association for Accountancy & Business Affairs (AABA) is a non-p...

Ngày tải lên: 29/03/2014, 14:20