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: •SIC- 32 ... value in IAS 2 © IASCF 963 International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1– 42 and the Appendix. All the paragraphs have equal aut...

Ngày tải lên: 13/12/2013, 20:15

... 1 SCOPE 2 4 PURPOSE OF RELATED PARTY DISCLOSURES 5–8 DEFINITIONS 9–11 DISCLOSURE 12 22 EFFECTIVE DATE 23 23 A WITHDRAWAL OF IAS 24 (REFORMATTED 1994) 24 APPENDIX Amendment to IAS 30 APPROVAL OF IAS 24 ... period. Withdrawal of IAS 24 (reformatted 1994) 24 This Standard supersedes IAS 24 Related Party Disclosures (reformatted in 1994). IAS 24 BC 14 02 © IASCF Basis for...

Ngày tải lên: 23/12/2013, 12:15

... accordance with IAS 27 Consolidated and Separate Financial Statements , IAS 28 Investments in Associates or IAS 31 Interests in Joint Ventures . However, in some cases, IAS 27 , IAS 28 or IAS 31 permits ... IFRS 7. IAS 32 1518 © IASCF Introduction Reasons for revising IAS 32 IN1 International Accounting Standard 32 Financial Instruments: Disclosure and Presentation...

Ngày tải lên: 23/12/2013, 12:15

... course of business (see IAS 2 Inventories and IAS 11 Construction Contracts). (b) deferred tax assets (see IAS 12 Income Taxes). (c) leases that are within the scope of IAS 17 Leases. (d) assets ... employee benefits (see IAS 19 Employee Benefits). (e) financial assets as defined in IAS 32. The recognition and measurement of some financial assets are covered by IAS 27 Co...

Ngày tải lên: 20/01/2014, 18:20

... income in the period ended 20 X2 Consolidated statement of financial position as at end of 20 X2 20 X2 20 X1 Assets Cash and cash equivalents 23 0 160 Accounts receivable 1,900 1 ,20 0 Inventory 1,000 1,950 Portfolio ... December 20 03) •IFRS 8 Operating Segments (issued November 20 06) IAS 23 Borrowing Costs (as revised in March 20 07) IAS 1 Presentation of Financial Statements...

Ngày tải lên: 13/12/2013, 20:15

... OF IAS 8 BY THE BOARD BASIS FOR CONCLUSIONS IMPLEMENTATION GUIDANCE IAS 8 BC 1 028 © IASCF BC 22 The application of the concept of materiality is set out in two Standards. IAS 1 (as revised in 20 07) ... December 20 X0 5,000 20 ,000 25 ,000 Profit for the year ended 31 December 20 X1 as restated 9,450 9,450 Balance at 31 December 20 X1 5,000 29 ,450 34,450 Profit for the year...

Ngày tải lên: 13/12/2013, 20:15

... reporting period 21 22 EFFECTIVE DATE 23 WITHDRAWAL OF IAS 10 (REVISED 1999) 24 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 10 BY THE BOARD BASIS FOR CONCLUSIONS IAS 10 © IASCF 1045 Appendix Amendments ... Operations (issued March 20 04). IAS 1 Presentation of Financial Statements (revised September 20 07) As a result of the changes in terminology made by IAS...

Ngày tải lên: 13/12/2013, 20:15

... (9,000 × .26 ) 2, 340 – 2, 340 Expenses (8,050 × .26 ) 2, 093 – 2, 093 Profit 24 7 – 24 7 Year 2 Revenue (9 ,20 0 × .74) 6,808 2, 340 4,468 Expenses (8 ,20 0 × .74) 6,068 2, 093 3,975 Profit 740 24 7 493 Year ... 2, 093 3,975 Profit 740 24 7 493 Year 3 Revenue (9 ,20 0 × 1.00) 9 ,20 0 6,808 2, 3 92 Expenses 8 ,20 0 6,068 2, 1 32 Profit 1,000 740 26 0 IAS 11 IE © IASCF 1...

Ngày tải lên: 13/12/2013, 20:15

... acquired. Year 123 45 Income 2, 000 2, 000 2, 000 2, 000 2, 000 Depreciation 2, 000 2, 000 2, 000 2, 000 2, 000 Profit before tax 0 0 0 0 0 Current tax expense (income) (20 0) (20 0) (20 0) (20 0) 800 Deferred ... X5 2, 800 2, 000 4,800 Balance at 31/ 12/ X5 22 ,800 6,000 28 ,800 Revaluation at 1/1/X6 (22 ,800) – (22 ,800) Balance at 1/1/X6 – 6,000 6,000 Depreciation X6 3 ,25 0...

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 © IASCF 33 If there is no market-based evidence of ... costs 12 14 MEASUREMENT AT RECOGNITION 15 28 Elements of cost 16 22 Measurement of cost 23 28 MEASUREMENT AFTER RECOGNITION 29 –66 Cost model 30 Revaluation model 31– 42 Depr...

Ngày tải lên: 13/12/2013, 20:15