Tài liệu Báo cáo tài chính quốc tế 7 pdf

... × 200 options × CU20 × 106,6 67 106,6 67 2 (85 employees × 300 options × CU20 × ) – CU106,6 67 233,333 340,000 3 (86 employees × 300 options × CU20 × ) – CU340,000 176 ,000 516,000 IG Example 4 Grant ... × CU30 × ½ 660,000 660,000 2 (4 17 employees × 100 shares × CU30 × ) – CU660,000 174 ,000 834,000 3 (419 employees × 100 shares × CU30 × ) – CU834,000 423,000 1,2 57, 000 continued IG...

Ngày tải lên: 14/12/2013, 01:16

... forward the related guidance in IFRS 3, pending completion of the project to revise IAS 37 (paragraphs BC 272 –BC 276 ). Accordingly, the FASB’s and the IASB’s conclusions on measuring assets and liabilities ... arising from non-contractual IFRS 3 BC © IASCF 4 27 contingencies that satisfy the more-likely-than-not criterion (see paragraphs BC 270 and BC 271 ). The FASB acknowledges that no...

Ngày tải lên: 14/12/2013, 01:16

... normal requirement in IAS 8 that an accounting policy should be applied to all similar items (paragraphs BC 174 –BC 177 ). (b) paragraph 25 permits the following practices to continue but prohibits their introduction: (a) ... 17( b) (ie the result of applying IAS 37) shall reflect future investment margins (see paragraphs 27 29) if, and only if, the amount described in paragraph 17( a) also...

Ngày tải lên: 14/12/2013, 01:16

... added (paragraphs BC 67 BC71). (g) discontinued operations can be presented on the face of the income statement as a single amount (paragraphs BC73–BC 77) . IFRS 5 BC © IASCF 70 1 Comparison with ... the income statement. * BC 77 A substantial majority of the respondents to ED 4 supported such a presentation. *IAS 1 Presentation of Financial Statements (as revised in 20 07) requires an...

Ngày tải lên: 14/12/2013, 01:16

... 6 © IASCF 71 7 International Financial Reporting Standard 6 Exploration for and Evaluation of Mineral Resources This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS ... BC40–BC 47 Reversal of impairment losses BC48 CHANGES IN ACCOUNTING POLICIES BC49 DISCLOSURES BC50–BC 57 Commercial reserves BC55 Stages after exploration and evaluation BC56 Project t...

Ngày tải lên: 14/12/2013, 01:16

... IFRS 7 © IASCF 74 7 International Financial Reporting Standard 7 Financial Instruments: Disclosures This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS ... have been reclassified in accordance with paragraph 37( a) of IAS 39; and (b) the terms and conditions relating to its pledge. IFRS 7 © IASCF 75 7 15 When an entity holds collateral (of finan...

Ngày tải lên: 14/12/2013, 01:16

... Segments of an Enterprise 57 80 Reportable Segments 71 72 Aggregation of Similar Operating Segments 73 74 Quantitative Thresholds 75 78 Vertically Integrated Enterprises 79 –80 Accounting Principles ... findings BC6 Meetings with users BC7–BC8 ADOPTION OF MANAGEMENT APPROACH BC9–BC 17 SCOPE OF THE STANDARD BC18–BC23 ASPECTS OF THE MANAGEMENT APPROACH BC24–BC 47 Specific measurement r...

Ngày tải lên: 23/12/2013, 15:15

... not meet the conditions in paragraph B4.21 and must be measured at fair value. IFRS 9 © IASCF A 277 Measurement Initial measurement of financial assets B5.1 The fair value of a financial asset ... value of the financial instrument is estimated using a valuation technique (see paragraphs AG74–AG79 of IAS 39). For example, the fair value of a long-term loan or receivable that carries no ......

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