Tài liệu Chuẩn mực kế toán quốc tế IAS 26 ppt

... IAS 26 © IASCF 1405 International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans IAS 26 Accounting and Reporting by Retirement ... benefit plans covering periods beginning on or after 1 January 1988. IAS 26 1406 © IASCF C ONTENTS paragraphs INTERNATIONAL ACCOUNTING STANDARD 26 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS SCOPE ... benefi...

Ngày tải lên: 23/12/2013, 12:15

... 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

... 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 with IAS 16 or IAS 38, rather ... Yamada IAS 8 BC 1024 © IASCF Basis for Conclusions on IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors This Basis for Conclusions accompanies, but is not part...

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 ... Whittington Tatsumi Yamada IAS 10 BC © IASCF 1047 Basis for Conclusions on IAS 10 Events after the Reporting Period * This Basis for Conclusions accompanies, but is not part of, IAS...

Ngày tải lên: 13/12/2013, 20:15

... further leasing. 32 In addition, the requirements for disclosure in accordance with IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessees for assets leased under finance leases. Operating leases 33 ... lessor’s leasing arrangements. 57 In addition, the disclosure requirements in IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessors for assets provided under oper...

Ngày tải lên: 13/12/2013, 20:15

... in December 1993. It replaced IAS 18 Revenue Recognition (issued in December 1982). Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 1998), IAS 10 (in 1999) and IAS 41 (in January 2001). In ... DATE 37 APPENDIX IAS 18 © IASCF 1187 International Accounting Standard 18 Revenue (IAS 18) is set out in paragraphs 1–37. All the paragraphs have equal authority but...

Ngày tải lên: 13/12/2013, 20:15

... Chuẩn mực kế toán quốc tế IAS 19 IAS 19 © IASCF 1213 Because each category identified in (a)–(d) above has ... of Financial Statements in 2007. † In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 19 BC © IASCF 1311 BC67A In issuing IAS 19 in 1998, the Board considered whether ... assets. * IAS 22 wa...

Ngày tải lên: 13/12/2013, 20:15

... outcome. IAS 23 BC © IASCF 1383 Differences between IAS 23 and SFAS 34 BC19 The following paragraphs summarise the main differences between IAS 23 and SFAS 34. Definition of borrowing costs BC20 IAS ... O’Malley John T Smith Tatsumi Yamada IAS 23 BC © IASCF 1379 Basis for Conclusions on IAS 23 Borrowing Costs This Basis for Conclusions accompanies, but is not part of, IAS 23....

Ngày tải lên: 23/12/2013, 12:15

... 13 of IAS 27 and paragraphs 6 and 7 of IAS 28 respectively, which include consideration of the relative ownership of voting rights. IAS 31 depends on IAS 27 and IAS 28 and references to IAS 27 ... transactions. Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 parag...

Ngày tải lên: 23/12/2013, 12:15

... Standards is applied: (a) IAS 27 Consolidated and Separate Financial Statements, (b) IAS 28 Investments in Associates, or (c) IAS 31 Interests in Joint Ventures. IAS 31 1494 © IASCF C ONTENTS paragraphs INTRODUCTION ... Whittington Tatsumi Yamada IAS 31 BC © IASCF 1511 Basis for Conclusions on IAS 31 Interests in Joint Ventures This Basis for Conclusions accompanies, but is not...

Ngày tải lên: 23/12/2013, 12:15