CHUẨN mực kế TOÁN QUỐC tế IAS 2 HÀNG tồn KHO

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 “...

Ngày tải lên: 22/11/2014, 17:25

... 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 CH...

Ngày tải lên: 28/01/2013, 15:30

... 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...

Ngày tải lên: 10/04/2013, 14:29

... 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 Disc...

Ngày tải lên: 06/11/2013, 22:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 Ne...

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 accounti...

Ngày tải lên: 13/12/2013, 20:15

... 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 retai...

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 Introduc...

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 w...

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15