Tài liệu Chuẩn mực kế toán quốc tế IAS 21 doc

... amended in January 2008). IAS 21 1340© IASCFIntroductionIN1 International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (IAS 21) replaces IAS 21 The Effects of Changes ... issued a revised IAS 21. The revised standard also amendedSIC-7, to which IAS 21 still refers, and replaced SIC-11, SIC-19 and SIC-30.Since 2003, IAS 21 and its accompanying documents have been ... 61–62APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 21 BY THE BOARDAPPROVAL OF AMENDMENT TO IAS 21 BY THE BOARDBASIS FOR CONCLUSIONS IAS 21 1356© IASCFEffective date and transition58 An entity...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... disclosures IAS 11© IASCF 1051International Accounting Standard 11 Construction Contracts (IAS 11) is set out inparagraphs 1–46. All the paragraphs have equal authority but retain the IASC formatof ... unlessand until they were amended or withdrawn. IAS 11 has been amended by the following IFRSs: IAS 23 Borrowing Costs (as revised in March 2007) IAS 1 Presentation of Financial Statements (as ... periodsbeginning on or after 1 January 1995. IAS 11 IE© IASCF 1061Appendix Illustrative examplesThis appendix accompanies, but is not part of, IAS 11.Disclosure of accounting policiesThe...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... paragraph 33of the Standard.) IAS 121068© IASCFIntroductionIN1 This Standard ( IAS 12 (revised)’) replaces IAS 12 Accounting for Taxes on Income(‘the original IAS 12’). IAS 12 (revised) is effective ... [Deleted]70 [Deleted] IAS 12© IASCF 1067International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95.All the paragraphs have equal authority but retain the IASC format of ... Statements. IAS 8 Accounting Policies, Changes in AccountingEstimates and Errors provides a basis for selecting and applying accounting policies in theabsence of explicit guidance. IAS 121094© IASCFOffset71...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... THE EXPOSURE DRAFT BC37 IAS 16 BC1148© IASCFBasis for Conclusions on IAS 16 Property, Plant and EquipmentThis Basis for Conclusions accompanies, but is not part of, IAS 16.IntroductionBC1 ... produceinventories during that period. IAS 16© IASCF 113317 Examples of directly attributable costs are: (a) costs of employee benefits (as defined in IAS 19 Employee Benefits) arisingdirectly ... period. The obligations for costs accounted for inaccordance with IAS 2 or IAS 16 are recognised and measured in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets....

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Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc

... Committee in April 1983, and reformatted in 1994.Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issuedJanuary 2001).In April 2001 the International Accounting ... or withdrawn.Since then IAS 20 has been amended by the following IFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 1 Presentation of Financial ... subsequently amended). IAS 201336© IASCFEffective date41 This Standard becomes operative for financial statements covering periodsbeginning on or after 1 January 1984.42 IAS 1 (as revised in...

Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx

... WhittingtonTatsumi Yamada IAS 28 BC1478© IASCFBasis for Conclusions on IAS 28 Investments in AssociatesThis Basis for Conclusions accompanies, but is not part of, IAS 28.IntroductionBC1 ... Committee in April 1989. It replaced those parts of IAS 3 Consolidated FinancialStatements (issued in June 1976) that had not been replaced by IAS 27. IAS 28 wasreformatted in 1994, and amended in ... Interpretation refers to IAS 28:•IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and EnvironmentalRehabilitation Funds (issued December 2004). IAS 281470© IASCF(ii) the investor’s...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 29 docx

... amended or withdrawn.Since then, IAS 29 has been amended by the following IFRSs: IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) IAS 1 Presentation of Financial ... Interpretation refers to IAS 29:•IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting inHyperinflationary Economies (issued November 2005). IAS 291484© IASCFCONTENTSparagraphsINTERNATIONAL ... HYPERINFLATIONARY 38DISCLOSURES 39–40EFFECTIVE DATE 41 IAS 29© IASCF 1485International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies (IAS 29) is set out in paragraphs 1–41. All...

Tài liệu Chuẩn mực kế toán quốc tế IAS 37 doc

... followingIFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 10 Events after the Reporting Period (issued December 2003) IAS 16 Property, ... fact.96 [Deleted] IAS 37 IG© IASCF 1847Appendix ATables – Provisions, contingent liabilities, contingent assets and reimbursementsThis appendix accompanies, but is not part of, IAS 37. Its purpose ... reimbursement is disclosed(paragraph 85(c)). IAS 37 IG© IASCF 1849Appendix BDecision treeThis appendix accompanies, but is not part of, IAS 37. Its purpose is to summarise the main recognitionrequirements...

Tài liệu Chuẩn mực kế toán quốc tế IAS 41 doc

... OF CHANGES TO E65 B82 IAS 41 BC© IASCF 2303Basis for Conclusions on IAS 41 AgricultureThis appendix, which was prepared by the IASC Staff but was not approved by the IASC Board,summarises ... accordance with IAS 8Accounting Policies, Changes in Accounting Estimates and Errors. IAS 41 IE2296© IASCFAppendixIllustrative examplesThis appendix, which was prepared by the IASC staff but ... Standards:* In August 2005, IFRS 7 Financial Instruments: Disclosures superseded IAS 30. IAS 41 BC2304© IASCF(i) IAS 2 Inventories excluded ‘producers’ inventories of livestock,agricultural...

Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... in IAS 2. IAS 2© IASCF 963International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1–42 andthe Appendix. All the paragraphs have equal authority but retain the IASC ... SmithGeoffrey WhittingtonTatsumi Yamada IAS 2 BC© IASCF 977Basis for Conclusions on IAS 2 InventoriesThis Basis for Conclusions accompanies, but is not part of, IAS 2.IntroductionBC1 This Basis ... forlocal taxation authorities.BC21 IAS 2 continues to allow the use of both the FIFO and the weighted averagemethods for interchangeable inventories. IAS 2962© IASCFCONTENTSparagraphsINTRODUCTION...

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