Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... disclosures IAS 11 © 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 ... IAS 11 © IASCF 1049 International Accounting Standard 11 Construction Contracts This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 11...

Ngày tải lên: 13/12/2013, 20:15

... paragraph 33 of the Standard.) IAS 12 1068 © IASCF 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 writing effective dates adopted in 1998. Paragraph 89 refers to ‘financial statements’. IAS 12 110 0 © IASCF 92 IAS 1 (as revised in 2007) amended the terminology use...

Ngày tải lên: 13/12/2013, 20:15

... THE EXPOSURE DRAFT BC37 IAS 16 BC 114 8 © IASCF Basis for Conclusions on IAS 16 Property, Plant and Equipment This Basis for Conclusions accompanies, but is not part of, IAS 16. Introduction BC1 ... produce inventories during that period. IAS 16 © IASCF 113 3 17 Examples of directly attributable costs are: (a) costs of employee benefits (as defined in IAS 19 Employee Benefits)...

Ngày tải lên: 13/12/2013, 20:15

... Committee in April 1983, and reformatted in 1994. Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issued January 2001). In April 2001 the International Accounting ... or withdrawn. Since then IAS 20 has been amended by the following IFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 1 Presentatio...

Ngày tải lên: 13/12/2013, 20:15

... issued a revised IAS 21. The revised standard also amended SIC-7, to which IAS 21 still refers, and replaced SIC -11, SIC-19 and SIC-30. Since 2003, IAS 21 and its accompanying documents have been ... amended in January 2008). IAS 21 1340 © IASCF Introduction IN1 International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (IAS 21) replaces IAS 21 The Eff...

Ngày tải lên: 23/12/2013, 12:15

... Whittington Tatsumi Yamada IAS 28 BC 1478 © IASCF Basis for Conclusions on IAS 28 Investments in Associates This Basis for Conclusions accompanies, but is not part of, IAS 28. Introduction BC1 ... 42–43 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 28 BY THE BOARD BASIS FOR CONCLUSIONS IAS 28 BC 1480 © IASCF BC11 Therefore, the Board decided that the availability of...

Ngày tải lên: 23/12/2013, 12:15

... Interpretation refers to IAS 29: •IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (issued November 2005). IAS 29 1484 © IASCF C ONTENTS paragraphs INTERNATIONAL ... amended or withdrawn. Since then, IAS 29 has been amended by the following IFRSs: IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in Decembe...

Ngày tải lên: 23/12/2013, 12:15

... following IFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 10 Events after the Reporting Period (issued December 2003) IAS 16 Property, ... fact. 96 [Deleted] IAS 37 IG © IASCF 1847 Appendix A Tables – Provisions, contingent liabilities, contingent assets and reimbursements This appendix accompanies, but is not part of, IAS 3...

Ngày tải lên: 20/01/2014, 18:20

... OF CHANGES TO E65 B82 IAS 41 BC © IASCF 2303 Basis for Conclusions on IAS 41 Agriculture This appendix, which was prepared by the IASC Staff but was not approved by the IASC Board, summarises ... × (105 – 100) 50 1 × (111 – 108) 3 1 × (72 – 70) 2 55 Increase in fair value less estimated point-of-sale costs due to physical change: 10 × (120 – 105) 150 1 × (120 – 111 ) 9 1 × (80 – 72) 8...

Ngày tải lên: 20/01/2014, 18:20

... in IAS 2. 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 authority but retain the IASC ... Smith Geoffrey Whittington Tatsumi Yamada IAS 2 BC © IASCF 977 Basis for Conclusions on IAS 2 Inventories This Basis for Conclusions accompanies, but is not part of, IAS 2. Introduction...

Ngày tải lên: 13/12/2013, 20:15