CHUẨN mực kế TOÁN QUỐC tế IAS 2 HÀNG tồn KHO

Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... from biological assets Techniques for the measurement of cost 11 12 14 15–18 19 20 21 22 Cost formulas 23 27 Net realisable value 28 –33 RECOGNITION AS AN EXPENSE 34–35 DISCLOSURE 36–39 EFFECTIVE ... pronouncements APPROVAL OF IAS BY THE BOARD BASIS FOR CONCLUSIONS 9 62 © IASCF 41– 42 IAS International Accounting Standard Inventories (IAS 2) is set out in paragraphs 1– 42 and the Appendix All the ... IAS CONTENTS paragraphs INTRODUCTION IN1–IN17 INTERNATIONAL ACCOUNTING STANDARD INVENTORIES OBJECTIVE SCOPE 2 5 DEFINITIONS 6–8 MEASUREMENT OF INVENTORIES 9–33 Cost of inventories 10 22 Costs...

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chuẩn mực kế toán quốc tế ias 2 costs of purchase

... the year 20 05: Purchases January 20 05 March 20 05 September 20 05 10,000 units @ $ 25 each 15,000 units @ $ 30 each 20 ,000 units @ $ 35 each Sales May 20 05 November 20 05 15,000 units 20 ,000 units ... 25 0 1, 020 450 1,600 770 20 0 100 20 0 300 400 500 Required Compute the valuation of the inventory of Moonstruck Enterprises at December 31, 20 0X, under IAS using the “lower of cost and NRV” principle ... Lower of cost and net realizable value (c) Lower of cost and nominal value (d) Lower of cost and net selling price Which of the following costs of conversion can-not be included in cost of inventory?...

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

... xây dựng chuẩn mực khác có qui định chung để xây dựng chuẩn mực kế toán, khoa học kế toán thực hành chấp nhận ngành VAS: Chuẩn mực kế toán Việt Nam yêu cầu việc áp dụng chuẩn mực kế toán, văn ... việc Chuẩn mực kế toán Việt Nam không yêu cầu trình bày phân loại tài sản theo tài sản để bán tăng/giảm tài sản đánh giá lại hư hỏng, mát 31 SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC ... theo chuẩn mực cụ thể VAS: Các quy định chung xây dựng thành chuẩn mực. Trường hợp có xung đột chuẩn mực cụ thể chuẩn mực chung áp dụng theo chuẩn mực cụ thể Trường hợp chuẩn mực kế toán cụ thể...

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

... xây dựng chuẩn mực khác có qui định chung để xây dựng chuẩn mực kế toán, khoa học kế toán thực hành chấp nhận ngành VAS: Chuẩn mực kế toán Việt Nam yêu cầu việc áp dụng chuẩn mực kế toán, văn ... theo chuẩn mực cụ thể VAS: Các quy định chung xây dựng thành chuẩn mực. Trường hợp có xung đột chuẩn mực cụ thể chuẩn mực chung áp dụng theo chuẩn mực cụ thể Trường hợp chuẩn mực kế toán cụ thể ... tài không bù trừ, trù chuẩn mực kế toán khác qui định cho phép bù trừ • Có thể so sánh: Các thông tin số liệu báo cáo tài nhằm để so sánh kỳ kế toán phải trình bày tương ứng với thông tin số liệu...

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Chuẩn mực kế toán quốc tế IAS 1

... disclosures 11 2 11 6 11 7 12 4 12 5 13 3 13 4 13 6 13 7 13 8 TRANSITION AND EFFECTIVE DATE 13 9 -13 9A WITHDRAWAL OF IAS (REVISED 2003) 14 0 APPENDIX Amendments to other pronouncements APPROVAL OF IAS BY THE ... Statement of changes in equity 82–87 88–89 90–96 97 10 5 10 6 11 0 Statement of cash flows 880 54–59 60–65 66–68 69–76 11 1 © IASCF IAS Notes 11 2 13 8 Structure Disclosure of accounting policies Sources ... to IAS 1 Capital Disclosures (2005) BC5–BC6 Financial statement presentation—Joint project BC7–BC10 DEFINITIONS BC 11 BC13 General purpose financial statements BC 11 BC13 FINANCIAL STATEMENTS BC14–BC38...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... 20 07 the IASB amended the title of IAS from Cash Flow Statements to Statement of Cash Flows as a consequence of the revision of IAS Presentation of Financial Statements in 20 07 984 © IASCF IAS ... institution 982 © IASCF IAS International Accounting Standard Statement of Cash Flows (IAS 7) is set out in paragraphs 1–54 All the paragraphs have equal authority but retain the IASC format of ... classified in the same manner as the cash flows of the position being hedged © IASCF 9 87 IAS Financing activities 17 The separate disclosure of cash flows arising from financing activities is important...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... accordance with IAS 16 Property, Plant and Equipment or IAS 38 Intangible Assets is a change in an accounting policy to be dealt with as a revaluation in accordance with IAS 16 or IAS 38, rather than ... Financial Statements 1006 © IASCF IAS Introduction IN1 International Accounting Standard Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) replaces IAS Net Profit or Loss for ... SIC- 18 The Board did not reconsider the other requirements of IAS Changes from previous requirements IN5 The main changes from the previous version of IAS are described below © IASCF 1007 IAS...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... WITHDRAWAL OF IAS 10 (REVISED 1999) 24 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 10 BY THE BOARD BASIS FOR CONCLUSIONS 103 6 © IASCF IAS 10 International Accounting Standard 10 Events ... disclose that fact Withdrawal of IAS 10 (revised 1999) 24 104 4 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999) © IASCF IAS 10 Appendix Amendments to other ... Whittington Tatsumi Yamada 104 6 © IASCF IAS 10 BC Basis for Conclusions on IAS 10 Events after the Reporting Period* This Basis for Conclusions accompanies, but is not part of, IAS 10 Introduction BC1...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... disclosures 1050 © IASCF IAS 11 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 ... covering periods beginning on or after January 1995 © IASCF IAS 11 IE Appendix Illustrative examples This appendix accompanies, but is not part of, IAS 11 Disclosure of accounting policies The following ... price of the asset is negotiated without regard to the original contract price © IASCF 1053 IAS 11 Contract revenue 11 Contract revenue shall comprise: (a) the initial amount of revenue agreed in...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... IASCF 1067 IAS 12 Introduction IN1 This Standard ( IAS 12 (revised)’) replaces IAS 12 Accounting for Taxes on Income (‘the original IAS 12 ) IAS 12 (revised) is effective for accounting periods ... presentation 1066 © IASCF IAS 12 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 the ... recognised However, IAS 12 (revised) prohibits the recognition of deferred tax liabilities arising from the initial recognition of goodwill © IASCF 1069 IAS 12 IN8 The original IAS 12 permitted, but...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... pronouncements APPROVAL OF IAS 16 BY THE BOARD BASIS FOR CONCLUSIONS 1124 © IASCF 82–83 IAS 16 International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out in paragraphs ... EXPOSURE DRAFT BC37 © IASCF 1147 IAS 16 BC Basis for Conclusions on IAS 16 Property, Plant and Equipment This Basis for Conclusions accompanies, but is not part of, IAS 16 Introduction BC1 This ... amend IAS 16 © IASCF IAS 16 BC Depreciation: unit of measure BC26 The Board’s discussions about the potential improvements to the depreciation principle in the previous version of IAS 16 included...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

... 2005, it shall disclose that fact Withdrawal of IAS 17 (revised 1997) 70 This Standard supersedes IAS 17 Leases (revised in 1997) © IASCF 1175 IAS 17 Appendix Amendments to other pronouncements ... Geoffrey Whittington Tatsumi Yamada © IASCF 1177 IAS 17 BC Basis for Conclusions on IAS 17 Leases This Basis for Conclusions accompanies, but is not part of, IAS 17 Introduction BC1 This Basis for ... incorporated into the relevant IFRSs published in this volume 1176 © IASCF IAS 17 Approval of IAS 17 by the Board International Accounting Standard 17 Leases was approved for issue by the fourteen members...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx

... DATE 37 APPENDIX 1186 © IASCF IAS 18 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 the ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1187 IAS 18 ... statements covering periods beginning on or after January 1995 © IASCF 1195 IAS 18 IE Appendix This appendix accompanies, but is not part of, IAS 18 The examples focus on particular aspects of a transaction...

Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx

... CONCLUSIONS © IASCF 1207 IAS 19 International Accounting Standard 19 Employee Benefits (IAS 19) is set out in paragraphs 1–161 All the paragraphs have equal authority but retain the IASC format ... issued by the International Accounting Standards Committee in February 199 8 In May 199 9 IAS 19 was amended by IAS 10 (revised 199 9) Events After the Balance Sheet Date, and it was again amended ... amended) • IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued July 2007 and subsequently amended) © IASCF 1205 IAS 19 CONTENTS paragraphs...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc

... 40 EFFECTIVE DATE 1328 41–42 © IASCF IAS 20 International Accounting Standard 20 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) is set out in paragraphs 1–42 ... paragraphs 1–42 All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 20 should be read in the context of the Preface to International ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1329 IAS 20...

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