Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... 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 ... in an accounting estimate in accordance with IAS 8. IAS 16 © IASCF 1125 International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out in paragraph...

Ngày tải lên: 13/12/2013, 20:15

... 42(b) (20) 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 ... Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance....

Ngày tải lên: 13/12/2013, 20:15

... to be revalued (see, for example, IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, IAS 39 Financial Instruments: Recognition and Measurement and IAS 40 Investment Property). In some ... of Financial Statements (as revised in 2007). † In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 12 1080 © IASCF (b) if the transaction affects either a...

Ngày tải lên: 13/12/2013, 20:15

... IAS 20 © IASCF 1329 International Accounting Standard 20 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) is set out in paragraphs ... 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. IA...

Ngày tải lên: 13/12/2013, 20:15

... latter information has been prepared. IAS 21 1340 © IASCF Introduction IN1 International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (IAS 21) replaces IAS 21 The Effects of Changes ... of Financial Statements under IAS 21 and IAS 29; and (c) SIC-30 Reporting Currency—Translation from Measurement Currency to Presentation Currency. IAS 21 1352 © IASCF...

Ngày tải lên: 23/12/2013, 12:15

... (known as the parent). 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 ... Associates (IAS 28) is set out in paragraphs 1–43 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 28 s...

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 © IASCF 1489 22 An entity ... 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 December 2003) IAS 1 Presen...

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, Plant ... exists at the end of the reporting period. IAS 37 IE 1850 © IASCF Appendix C Examples: recognition This appendix accompanies, but is not part of, IAS 37. All the entities in the ex...

Ngày tải lên: 20/01/2014, 18:20

... activity. Rather, an entity follows IAS 16 Property, Plant and Equipment or IAS 40 Investment Property depending on which standard is appropriate in the circumstances. IAS 16 requires land to be measured ... Financial Instruments: Disclosures. † Paragraph 68 of IAS 40 was replaced by paragraph 78 when the IASB revised IAS 40 in 2003. IAS 41 BC 2310 © IASCF B29 The Board consi...

Ngày tải lên: 20/01/2014, 18:20

... December 2003 the IASB issued a revised IAS 2, which also replaced SIC-1. IAS 2 was amended by IFRS 8 Operating Segments (issued November 2006). The following Interpretation refers to IAS 2: •SIC-32 ... published in this volume. * * * * * IAS 2 BC © IASCF 977 Basis for Conclusions on IAS 2 Inventories This Basis for Conclusions accompanies, but is not part of, IAS 2. Introductio...

Ngày tải lên: 13/12/2013, 20:15