Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

... Withdrawal of IAS 17 (revised 1997) 70 This Standard supersedes IAS 17 Leases (revised in 1997). IAS 17 1158 © IASCF C ONTENTS paragraphs INTRODUCTION IN1–IN13 INTERNATIONAL ACCOUNTING STANDARD 17 LEASES OBJECTIVE ... Smith Geoffrey Whittington Tatsumi Yamada IAS 17 BC 1178 © IASCF Basis for Conclusions on IAS 17 Leases This Basis for Conclusions accompanies, but is...

Ngày tải lên: 13/12/2013, 20:15

... IAS 7 © IASCF 981 International Accounting Standard 7 Statement of Cash Flows This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 7 Cash Flow ... 2008). As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 was changed to Statement of Cash Flows. IAS 7 990 © IASCF (c) cash advances and loans made to customers ......

Ngày tải lên: 13/12/2013, 20:15

... accordance with IAS 16 or IAS 38, rather than in accordance with this Standard. IAS 8 1014 © IASCF 18 Paragraphs 19–31 do not apply to the change in accounting policy described in paragraph 17. Applying ... Yamada IAS 8 BC 1024 © IASCF Basis for Conclusions on IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors This Basis for Conclusions accompanies, but is no...

Ngày tải lên: 13/12/2013, 20:15

... IAS 10 © IASCF 1035 International Accounting Standard 10 Events after the Reporting Period This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 10 Events ... disclose that fact. Withdrawal of IAS 10 (revised 1999) 24 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999). IAS 10 © IASCF 1045 Appendix Amendments to...

Ngày tải lên: 13/12/2013, 20:15

... in December 1993. It replaced IAS 18 Revenue Recognition (issued in December 1982). Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 1998), IAS 10 (in 1999) and IAS 41 (in January 2001). In ... IAS 18 © IASCF 1185 International Accounting Standard 18 Revenue This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 18 Revenue...

Ngày tải lên: 13/12/2013, 20:15

... Chuẩn mực kế toán quốc tế IAS 19 IAS 19 © IASCF 1213 Because each category identified in (a)–(d) above has ... of Financial Statements in 2007. † In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 19 BC © IASCF 1311 BC67A In issuing IAS 19 in 1998, the Board considered whether ... assets. * IAS 22 wa...

Ngày tải lên: 13/12/2013, 20:15

... outcome. IAS 23 BC © IASCF 1383 Differences between IAS 23 and SFAS 34 BC19 The following paragraphs summarise the main differences between IAS 23 and SFAS 34. Definition of borrowing costs BC20 IAS ... guidance may differ. Superseded IAS 23 paragraph Revised IAS 23 paragraph Superseded IAS 23 paragraph Revised IAS 23 paragraph Objective 1 18 15 1 2 19 16 2None 20 17 33 211...

Ngày tải lên: 23/12/2013, 12:15

... IAS 26 © IASCF 1405 International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans IAS 26 Accounting and Reporting by Retirement ... 32–33 Disclosure 34–36 EFFECTIVE DATE 37 IAS 26 © IASCF 1407 International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans (IAS 26) is set out in paragraphs 1–37. All ... paragraphs 1–37. All the...

Ngày tải lên: 23/12/2013, 12:15

... transactions. Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph 1 1 17 None 33 27 2 ... 13 of IAS 27 and paragraphs 6 and 7 of IAS 28 respectively, which include consideration of the relative ownership of voting rights. IAS 31 depends on IAS 27 and IAS 28...

Ngày tải lên: 23/12/2013, 12:15

... Standards is applied: (a) IAS 27 Consolidated and Separate Financial Statements, (b) IAS 28 Investments in Associates, or (c) IAS 31 Interests in Joint Ventures. IAS 31 1494 © IASCF C ONTENTS paragraphs INTRODUCTION ... Whittington Tatsumi Yamada IAS 31 BC © IASCF 1511 Basis for Conclusions on IAS 31 Interests in Joint Ventures This Basis for Conclusions accompanies, but is not...

Ngày tải lên: 23/12/2013, 12:15