Tài liệu Báo cáo tài chính quốc tế 4 pdf

... 212,500 2 (50,000 options × 88% × CU15 × years) – CU212,500 227,500 44 0,000 3 (44 ,300 options × CU15) – CU 440 ,000 2 24, 500 6 64, 500 (a) In this example, and in all other examples in this guidance, ... CU25 × 40 0,000 40 0,000 2 (80,000 options × CU25 × ) – CU400,000 40 0,000 800,000 3 (80,000 options × CU25 × ) – CU800,000 40 0,000 1,200,000 4 (80,000 options × CU25 × ) – CU1,...

Ngày tải lên: 14/12/2013, 01:16

... fair value reflects an arm’s length transaction between knowledgeable, willing parties. Paragraphs 42 44 of IAS 40 discuss what a transaction between knowledgeable, willing parties means: In this context, ... business combination Alternative 4 Applying an interest allocation method (similar to the model in FASB Statement No. 143 Accounting for Asset Retirement Obligations (SFAS 143 )) Alt...

Ngày tải lên: 14/12/2013, 01:16

... measurement of insurance contracts (paragraphs BC1 34 BC 144 ). (e) paragraph 30 addresses ‘shadow accounting’ (paragraphs BC181–BC1 84) . (f) paragraph 45 permits an insurer to redesignate financial ... by paragraph 4( d) of IFRS 4, to apply IFRS 4 in recognising and measuring the contract, it provides disclosures complying with IFRS 4. The main implications are as follows: (a) IFRS...

Ngày tải lên: 14/12/2013, 01:16

... IASB’s consideration of FASB Statement No. 144 Accounting for the Impairment or Disposal of Long-Lived Assets (SFAS 144 ), issued in 2001. IN4 SFAS 144 addresses three areas: (i) the impairment ... 701 Comparison with relevant aspects of SFAS 144 BC85 The following table sets out the extent of convergence with SFAS 144 : Requirement Extent of convergence with SFAS 144 Scope Some differen...

Ngày tải lên: 14/12/2013, 01:16

... impairment BC36–BC39 The level at which impairment is assessed BC40–BC47 Reversal of impairment losses BC48 CHANGES IN ACCOUNTING POLICIES BC49 DISCLOSURES BC50–BC57 Commercial reserves BC55 Stages after ... evaluation assets BC 24 BC28 Measurement after recognition BC29–BC31 PRESENTATION OF EXPLORATION AND EVALUATION ASSETS BC32–BC 34 IMPAIRMENT OF EXPLORATION AND EVALUATION ASSETS BC35–BC4...

Ngày tải lên: 14/12/2013, 01:16

... obtained 38 Liquidity risk 39 Market risk 40 42 Sensitivity analysis 40 Other market risk disclosures 42 EFFECTIVE DATE AND TRANSITION 43 44 B WITHDRAWAL OF IAS 30 45 IFRS 7 766 © IASCF • financial ... 21 Hedge 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 ris...

Ngày tải lên: 14/12/2013, 01:16

... assets BC 34 BC35 Information about segment liabilities BC36–BC38 Level of reconciliations BC39–BC42 Lack of a competitive harm exemption BC43–BC45 Adoption of the term ‘impracticable’ BC46–BC47 ENTITY-WIDE ... BC9–BC17 SCOPE OF THE STANDARD BC18–BC23 ASPECTS OF THE MANAGEMENT APPROACH BC 24 BC47 Specific measurement requirements for some items BC 24 BC26 Matrix form of organisations BC27 Qua...

Ngày tải lên: 23/12/2013, 15:15

... the cash flows. B4.25 If any instrument in the pool does not meet the conditions in either paragraph B4.23 or paragraph B4. 24, the condition in paragraph B4.21(b) is not met. B4.26 If the holder ... CHAPTERS 1 OBJECTIVE 1.1 2SCOPE 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 EF...

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