Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx

... Chuẩn mực kế toán quốc tế IAS 19 IAS 19 © IASCF 1213 Because each category identified in (a)–(d) above has ... 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 199 8, the Board considered whether the definition ......

Ngày tải lên: 13/12/2013, 20:15

... 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 ... period 8,840 IAS 7 © IASCF 983 International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out in paragraphs 1–54. All the paragraphs have equal authority but retain the...

Ngày tải lên: 13/12/2013, 20:15

... in December 199 3. It replaced IAS 18 Revenue Recognition (issued in December 198 2). Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 199 8), IAS 10 (in 199 9) and IAS 41 (in ... statements covering periods beginning on or after 1 January 199 5. IAS 18 IE 1196 © IASCF Appendix This appendix accompanies, but is not part of, IAS 18. The examples focus...

Ngày tải lên: 13/12/2013, 20:15

... 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 and references to IAS 27 ... transactions. Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 parag...

Ngày tải lên: 23/12/2013, 12:15

... annual impairment tests. IAS 36 BC 1786 © IASCF BCZ231 In April 199 7, IASC approved Exposure Draft E55 Impairment of Assets. IASC received more than 90 comment letters from over 20 countries. IASC also performed ... issues. BCZ233 In April 199 8, after considering the comments received on E55 and the results of the field test, IASC approved IAS 36 Impairment of Assets. IAS 36 1678 ©...

Ngày tải lên: 20/01/2014, 18:20

... 85 WITHDRAWAL OF IAS 40 (2000) 86 APPROVAL OF IAS 40 BY THE BOARD IASB BASIS FOR CONCLUSIONS ON IAS 40 (AS REVISED IN 2003) IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) IAS 40 BC 2262 © IASCF Basis ... Reference should be made to the IASB’s Basis for Conclusions on the amendments made in 2003. Background B1 The IASC Board (the “Board”) approved IAS 25 Accounting for Investments in...

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 ... 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...

Ngày tải lên: 13/12/2013, 20:15

... (issued January 2000). Paragraphs of IAS 8 (199 3) that dealt with discontinued operations were superseded by IAS 35 Discontinuing Operations (issued in June 199 8 and superseded by IFRS 5). In April ... 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...

Ngày tải lên: 13/12/2013, 20:15

... disclose that fact. Withdrawal of IAS 10 (revised 199 9) 24 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 199 9). IAS 10 © IASCF 1045 Appendix Amendments to other ... in May 199 9. It replaced those parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (originally issued June 197 8, reformatted 199 4) that were not repl...

Ngày tải lên: 13/12/2013, 20:15

... Standards Committee in December 199 3. It replaced IAS 11 Accounting for Construction Contracts (issued in March 197 9). In May 199 9 a paragraph was amended by IAS 10 Events After the Balance Sheet ... covering periods beginning on or after 1 January 199 5. IAS 11 IE © IASCF 1061 Appendix Illustrative examples This appendix accompanies, but is not part of, IAS 11. Disclosure of...

Ngày tải lên: 13/12/2013, 20:15