Tài liệu Báo cáo tài chính quốc tế 3 ppt

... options × CU16 × 53, 333 53, 333 2 (10,000 options × CU16 × ) – CU 53, 333 53, 334 106,667 3 (10,000 options × CU12 × ) – CU106,667 13, 333 120,000 continued IG Example 4 IFRS 2 IG © IASCF 30 1 IG Example ... options × CU20 × 106,667 106,667 2 (85 employees × 30 0 options × CU20 × ) – CU106,667 233 ,33 3 34 0,000 3 (86 employees × 30 0 options × CU20 × ) – CU340,000 176,000 5...

Ngày tải lên: 14/12/2013, 01:16

... IFRS 3. In January 2008 the IASB issued a revised IFRS 3. The following Interpretations refer to IFRS 3: •SIC -32 Intangible Assets—Web Site Costs (issued March 2002 and amended by IFRS 3 in ... IAS 37 . Accordingly, contingent liabilities recognised in a business combination are initially measured at their acquisition-date fair values. IFRS 3 BC © IASCF 431 BC2 43 In developin...

Ngày tải lên: 14/12/2013, 01:16

... scope of IAS 39 . Payments denominated in unit values representing the fair value of the specified assets are measured at current unit value (see paragraph AG 33( g) of Appendix A of IAS 39 ). 1.11 ... similar services (paragraphs BC128–BC 130 ). (c) using non-uniform accounting policies for the insurance contracts of subsidiaries (paragraphs BC 131 and BC 132 ). (c) paragraph 26 proh...

Ngày tải lên: 14/12/2013, 01:16

... and classified as held for sale (paragraphs 11 and 38 ). Example 13 Guidance on the effect of IFRS 5 on IAS 36 (as revised in 2004) and IAS 38 (as revised in 2004). IFRS 5 IG © IASCF 705 Guidance ... year ended 31 December 2006, the results and cash flows of the cotton mills are treated as discontinued operations and the entity makes the disclosures required by paragraphs 33 and 34...

Ngày tải lên: 14/12/2013, 01:16

... IASCF 7 43 BC 53 Some respondents suggested that the Board should require disclosures similar to those in paragraphs 73 and 74 of IAS 16 or in paragraphs 118–125 of IAS 38 . Both IAS 16 and IAS 38 contain ... 16 or IAS 38 might not be widespread, it was not appropriate to prohibit remeasurement of specific types of IAS 16 or IAS 38 assets on a selective basis. IFRS 6 BC 738 © IASCF...

Ngày tải lên: 14/12/2013, 01:16

... accounting 22–24 Fair value 25 30 NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS 31 –42 Qualitative disclosures 33 Quantitative disclosures 34 –42 Credit risk 36 38 Financial assets that ... following terms are defined in paragraph 11 of IAS 32 or paragraph 9 of IAS 39 and are used in the IFRS with the meaning specified in IAS 32 and IAS 39 . • amortised cost of a fi...

Ngày tải lên: 14/12/2013, 01:16

... 29 30 ENTITY-WIDE DISCLOSURES 31 34 Information about products and services 32 Information about geographical areas 33 Information about major customers 34 TRANSITION AND EFFECTIVE DATE 35 36 WITHDRAWAL ... quantitative thresholds BC30 Inclusion of US guidance BC31–BC 33 Information about segment assets BC34–BC35 Information about segment liabilities BC36–BC38 Level of reconciliat...

Ngày tải lên: 23/12/2013, 15:15

... defined in paragraph 11 of IAS 32 Financial Instruments: Presentation or paragraph 9 of IAS 39 and are used in this IFRS with the meanings specified in IAS 32 or IAS 39 : (a) amortised cost of a ... 2.1 3 RECOGNITION AND DERECOGNITION 3. 1.1 3. 1.2 4 CLASSIFICATION 4.1–4.9 5 MEASUREMENT 5.1.1–5.4.5 6 HEDGE ACCOUNTING NOT USED 7 DISCLOSURES NOT USED 8 EFFECTIVE DATE AND TRANSITION 8.1.1...

Ngày tải lên: 23/12/2013, 15:15

Ngày tải lên: 10/12/2013, 01:15

... Báo cáo tài chính: ngôn ngữ của thế giới kinh tế Thông tin tài chính trên báo cáo tài chính (BCTC) chỉ thực sự hữu ích khi BCTC được lập ... theo kế hoạch, đảm bảo một số hệ tài chính mà công ty đặt ra. Như vậy, việc phù phép tài chính lúc này trở thành công cụ can thiệp hữu hiệu vào các số liệu tài chính không chỉ cho các nhà lãnh ... sau. Tăng doanh t...

Ngày tải lên: 13/12/2013, 04:15