Tài liệu Chuẩn mực kế toán quốc tế IAS 24 pdf

... 23–23AWITHDRAWAL OF IAS 24 (REFORMATTED 1994) 24 APPENDIXAmendment to IAS 30APPROVAL OF IAS 24 BY THE BOARDBASIS FOR CONCLUSIONS IAS 24 © IASCF 1391International Accounting Standard 24 Related Party ... 2003 has been omitted,as IAS 30 was superseded by IFRS 7 in August 2005. * * * * * IAS 24 © IASCF 1401Approval of IAS 24 by the BoardInternational Accounting Standard 24 Related Party Disclosures ... WhittingtonTatsumi Yamada IAS 24 BC1402© IASCFBasis for Conclusions on IAS 24 Related Party DisclosuresThis Basis for Conclusions accompanies, but is not part of, IAS 24. IntroductionBC1 This...

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 ... December 2003 the IASB issued a revised IAS 2, which also replaced SIC-1. IAS 2 was amended by IFRS 8 Operating Segments (issued November 2006).The following Interpretation refers to IAS 2:•SIC-32...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 32 pdf

... CU2,000 IAS 32© IASCF 1515International Accounting Standard 32Financial Instruments: PresentationThis 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 will ... option asset CU3,000Dr Equity CU5,000Cr Cash CU5,000Dr Cash CU98,000Cr Equity CU98,000 IAS 321 524 © IASCFevaluated to determine whether they were entered into and continue to be heldfor...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 38 pdf

... expense over the period of credit unless it iscapitalised in accordance with IAS 23 Borrowing Costs. IAS 381872© IASCFAcquisition as part of a business combination33 In accordance with IFRS ... generatedintangible assets. IAS 38© IASCF 1857International Accounting Standard 38Intangible AssetsThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 38 Intangible ... following IFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors(issued December 2003) IAS 16 Property, Plant and Equipment (as revised in December 2003) IAS 21 The Effects...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... 2008).As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 waschanged to Statement of Cash Flows. IAS 7990© IASCF(c) cash advances and loans made to customers ... period 8,840 IAS 7© IASCF 983International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out inparagraphs 1–54. All the paragraphs have equal authority but retain the IASC formatof ... Segments (issued November 2006) IAS 23 Borrowing Costs (as revised in March 2007) IAS 1 Presentation of Financial Statements (as revised in September 2007) IAS 27 Consolidated and Separate...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... Yamada IAS 8 BC1 024 © IASCFBasis for Conclusions on IAS 8 Accounting Policies, Changes in Accounting Estimates and ErrorsThis Basis for Conclusions accompanies, but is not part of, IAS 8.IntroductionBC1 ... accordance with IAS 16Property, Plant and Equipment or IAS 38 Intangible Assets is a change in anaccounting policy to be dealt with as a revaluation in accordance with IAS 16 or IAS 38, rather ... Preface. IAS 8 BC1028© IASCFBC22 The application of the concept of materiality is set out in two Standards. IAS 1 (as revised in 2007) continues to specify its application to disclosures.IAS...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... 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 1045AppendixAmendments to other ... 21–22EFFECTIVE DATE 23WITHDRAWAL OF IAS 10 (REVISED 1999) 24 APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 10 BY THE BOARDBASIS FOR CONCLUSIONS IAS 10© IASCF 1037International Accounting ... Reporting Period (IAS 10) is set outin paragraphs 1 24 and the Appendix. All the paragraphs have equal authority butretain the IASC format of the Standard when it was adopted by the IASB. IAS 10 shouldbe...

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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

... [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 ... paragraph 24 of theStandard prohibits the recognition of the resulting deferred tax asset, see also paragraph 33of the Standard.) IAS 121068© IASCFIntroductionIN1 This Standard ( IAS 12 (revised)’) ... IAS 12 Accounting for Taxes on Income(‘the original IAS 12’). IAS 12 (revised) is effective for accounting periodsbeginning on or after 1 January 1998. The major changes from the original IAS...

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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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