Tài liệu Chuẩn mực kế toán quốc tế IAS 24 pdf

... 23–23A WITHDRAWAL OF IAS 24 (REFORMATTED 1994) 24 APPENDIX Amendment to IAS 30 APPROVAL OF IAS 24 BY THE BOARD BASIS FOR CONCLUSIONS IAS 24 © IASCF 1391 International Accounting Standard 24 Related Party ... 2003 has been omitted, as IAS 30 was superseded by IFRS 7 in August 2005. * * * * * IAS 24 © IASCF 1401 Approval of IAS 24 by the Board International Accoun...

Ngày tải lên: 23/12/2013, 12:15

... in IAS 2. IAS 2 © IASCF 963 International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1–42 and the Appendix. All the paragraphs have equal authority but retain the IASC ... Smith Geoffrey Whittington Tatsumi Yamada IAS 2 BC © IASCF 977 Basis for Conclusions on IAS 2 Inventories This Basis for Conclusions accompanies, but is not part of, IAS 2. Introduction...

Ngày tải lên: 13/12/2013, 20:15

... CU2,000 IAS 32 © IASCF 1515 International Accounting Standard 32 Financial Instruments: Presentation This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 32 ... Arrangements (issued November 2006 and subsequently amended). IAS 32 IE © IASCF 1575 (b) Shares for shares (‘net share settlement’) IE24 Assume the same facts as in (a) except that settlement...

Ngày tải lên: 23/12/2013, 12:15

... expense over the period of credit unless it is capitalised in accordance with IAS 23 Borrowing Costs. IAS 38 1872 © IASCF Acquisition as part of a business combination 33 In accordance with IFRS ... generated intangible assets. IAS 38 © IASCF 1857 International Accounting Standard 38 Intangible Assets This version includes amendments resulting from IFRSs issued up to 17 January 2008....

Ngày tải lên: 20/01/2014, 18:20

... 2008). As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 was changed to Statement of Cash Flows. IAS 7 990 © IASCF (c) cash advances and loans made to customers ... period 8,840 IAS 7 © IASCF 983 International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out in paragraphs 1–54. All the paragraphs have equal authority but retain the...

Ngày tải lên: 13/12/2013, 20:15

... Yamada IAS 8 BC 1 024 © IASCF Basis for Conclusions on IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors This Basis for Conclusions accompanies, but is not part of, IAS 8. Introduction BC1 ... accordance with IAS 16 Property, Plant and Equipment or IAS 38 Intangible Assets is a change in an accounting policy to be dealt with as a revaluation in accordance w...

Ngày tải lên: 13/12/2013, 20:15

... disclose that fact. Withdrawal of IAS 10 (revised 1999) 24 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999). IAS 10 © IASCF 1045 Appendix Amendments to other ... 21–22 EFFECTIVE DATE 23 WITHDRAWAL OF IAS 10 (REVISED 1999) 24 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 10 BY THE BOARD BASIS FOR CONCLUSIONS IAS 10 © IASCF 10...

Ngày tải lên: 13/12/2013, 20:15

... disclosures IAS 11 © IASCF 1051 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format of ... unless and 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...

Ngày tải lên: 13/12/2013, 20:15

... [Deleted] 70 [Deleted] IAS 12 © IASCF 1067 International 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 ... paragraph 24 of the Standard prohibits the recognition of the resulting deferred tax asset, see also paragraph 33 of the Standard.) IAS 12 1068 © IASCF Introduction IN1 This Stand...

Ngày tải lên: 13/12/2013, 20:15

... THE EXPOSURE DRAFT BC37 IAS 16 BC 1148 © IASCF Basis for Conclusions on IAS 16 Property, Plant and Equipment This Basis for Conclusions accompanies, but is not part of, IAS 16. Introduction BC1 ... produce inventories during that period. IAS 16 © IASCF 1133 17 Examples of directly attributable costs are: (a) costs of employee benefits (as defined in IAS 19 Employee Benefits) aris...

Ngày tải lên: 13/12/2013, 20:15