Tài liệu Báo cáo tài chính quốc tế 6 ppt

... 200 options × CU20 × 1 06, 667 1 06, 667 2 (85 employees × 300 options × CU20 × ) – CU1 06, 667 233,333 340,000 3 ( 86 employees × 300 options × CU20 × ) – CU340,000 1 76, 000 5 16, 000 IG Example 4 Grant ... for period Cumulative remuneration expense CU CU 1 10,000 options × CU 16 × 53,333 53,333 2 (10,000 options × CU 16 × ) – CU53,333 53,334 1 06, 667 3 (10,000 options × CU12 × ) –...

Ngày tải lên: 14/12/2013, 01:16

... differences between them are discussed in paragraphs BC 266 –BC278. The FASB’s conclusions on assets and liabilities arising from contingencies BC 266 SFAS 141 carried forward without reconsideration ... liability for which exceptions to IFRS 3 BC 4 36 © IASCF both the recognition and the measurement principles are provided. As discussed further in paragraphs BC2 96 BC300, the acquirer is r...

Ngày tải lên: 14/12/2013, 01:16

... liability or a component of equity. The Board will explore that question in phase II. IFRS 4 IG 66 2 © IASCF IG65A The issuer of a financial guarantee contract provides disclosures complying with IFRS ... variable would not affect the adequacy of the recognised insurance liability. IFRS 4 IG © IASCF 66 3 IG65E In some accounting models, a regulator specifies discount rates or other assump...

Ngày tải lên: 14/12/2013, 01:16

... comprehensive income. IFRS 5 BC 69 2 © IASCF BC40 This is different from the requirements of IAS 36 for the allocation of an impairment loss arising on a cash-generating unit. IAS 36 requires an impairment ... satisfy the criteria in paragraphs 6 11 of IFRS 5 at the acquisition date in order to classify assets acquired as held for sale on initial recognition. IFRS 5 © IASCF 66 7 Intern...

Ngày tải lên: 14/12/2013, 01:16

... evaluation BC 56 Project timing BC57 EFFECTIVE DATE BC58 TRANSITION BC59–BC65A SUMMARY OF CHANGES FROM ED 6 BC 66 DISSENTING OPINIONS ON IFRS 6 IFRS 6 BC 732 © IASCF Basis for Conclusions on IFRS 6 Exploration ... to IFRS 1 and IFRS 6 (issued June 2005) •IFRS 8 Operating Segments (issued November 20 06) •IAS 1 Presentation of Financial Statements (as revised in September 2007)....

Ngày tải lên: 14/12/2013, 01:16

... 7 © IASCF 767 Appendix B Application guidance This appendix is an integral part of the IFRS. Classes of financial instruments and level of disclosure (paragraph 6) B1 Paragraph 6 requires an ... financial liabilities (see paragraph 6) , an entity shall disclose the fair value of that class of assets and liabilities in a way that permits it to be compared with its carrying amount. 2...

Ngày tải lên: 14/12/2013, 01:16

... tangible non-current assets BC 56 BC57 Information about major customers BC58 INTERIM FINANCIAL INFORMATION BC59 DIFFERENCES FROM SFAS 131 BC60 TRANSITIONAL PROVISIONS BC61–BC62 DISSENTING OPINIONS ON ... Segments in January 20 06. The deadline for comments was 19 May 20 06. The Board received 182 comment letters. After reviewing the responses, the Board issued IFRS 8 in November 20 06. Ado...

Ngày tải lên: 23/12/2013, 15:15

... designate a financial liability as measured at fair value through profit or loss; and IFRS 9 A 266 © IASCF (b) shall or may revoke its previous designation of a financial liability as measured ... right to receive payment of the dividend is established in accordance with IAS 18 Revenue. Chapter 6 Hedge accounting – not used Chapter 7 Disclosures – not used Chapter 8 Effective date and t...

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