Tài liệu Báo cáo tài chính quốc tế 5 ppt

... for period Cumulative remuneration expense CU CU 1 (50 0 – 110) employees × 100 options × CU 15 × 1 95, 000 1 95, 000 2 (50 0 – 1 05) employees × 100 options × (CU 15 × + CU3 × ½) – CU1 95, 000 259 , 250 454 , 250 3 (50 0 – 103) employees ... for period Cumulative remuneration expense CU CU 1 50 ,000 options × 85% × CU 15 × years 212 ,50 0 212 ,50 0 2 (50 ,000 options × 88% × CU 15 ×...

Ngày tải lên: 14/12/2013, 01:16

... the acquisition date. IFRS 3 BC 426 © IASCF BC2 25 In developing the 20 05 Exposure Draft, the FASB considered whether to require a strict SFAS 5 approach for the initial measurement and recognition ... would be recognised if applying SFAS 5. Because SFAS 5 does not allow recognition of gain contingencies, the amount that would be recognised by applying SFAS 5 to an asset would be...

Ngày tải lên: 14/12/2013, 01:16

... the time specified by the IFRS dealing with the assets concerned (paragraphs 51 and 52 of IAS 37). (b) Paragraphs 53 58 of IAS 37 address reimbursements for some or all of the expenditure required ... involves discounting to one that does not involve discounting (paragraph 25( a)). IFRS 4 BC © IASCF 58 9 BC127 Some respondents to ED 5 opposed discounting for contracts in which almost a...

Ngày tải lên: 14/12/2013, 01:16

... CU CU Goodwill 1 ,50 0 (1 ,50 0) 0 Property, plant and equipment (carried at revalued amounts) 4,000 (1 65) 3,8 35 Property, plant and equipment (carried at cost) 5, 700 (2 35) 5, 4 65 Inventory 2,200 ... units’ (CU). CU Goodwill 1 ,50 0 1 ,50 0 Property, plant and equipment (carried at revalued amounts) 4,600 4,000 Property, plant and equipment (carried at cost) 5, 700 5, 700 Invent...

Ngày tải lên: 14/12/2013, 01:16

... BC49 DISCLOSURES BC50–BC57 Commercial reserves BC 55 Stages after exploration and evaluation BC56 Project timing BC57 EFFECTIVE DATE BC58 TRANSITION BC59–BC65A SUMMARY OF CHANGES FROM ED 6 BC66 DISSENTING ... BC 35 BC48 Assessment of impairment BC36–BC39 The level at which impairment is assessed BC40–BC47 Reversal of impairment losses BC48 CHANGES IN ACCOUNTING POLICIES BC49 DISCLOSURES BC50...

Ngày tải lên: 14/12/2013, 01:16

... to change to 4 .5 per cent or 5. 5 per cent. In the next period, interest rates have increased to 5. 5 per cent. The entity continues to believe that interest rates may fluctuate by 50 basis points ... paragraphs 51 54 of IAS 39). Derecognition 13 An entity may have transferred financial assets in such a way that part or all of the financial assets do not qualify for derecognition (see p...

Ngày tải lên: 14/12/2013, 01:16

... DISCLOSURES BC48–BC58 Geographical information BC49–BC50 Exemption from entity-wide disclosures BC51–BC53 Country of domicile BC54–BC 55 Subtotal for tangible non-current assets BC56–BC57 Information ... 41 Background Information 42 56 Defining Operating Segments of an Enterprise 57 –80 Reportable Segments 71–72 Aggregation of Similar Operating Segments 73–74 Quantitative Thresholds 75 78...

Ngày tải lên: 23/12/2013, 15:15

... 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 EFFECTIVE DATE AND TRANSITION ... instrument within the scope of this IFRS that is not held for trading. 5. 4 .5 If an entity makes the election in paragraph 5. 4.4, it shall recognise in profit or loss dividends from that...

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