Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx

... transactions. Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph 1 1 17 None 33 27 2 2 18 ... comprehensive income in IAS 27 IG © IASCF 1459 Table of Concordance This table shows how the contents of the superseded version of IAS 27 and the amende...

Ngày tải lên: 23/12/2013, 12:15

... received; 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 IASC format of ... entity applies IAS 27 (amended 2008) for an earlier period, the amendments shall be applied for that earlier period. The amendments shall be applied retrospectively. IAS 7 © IASCF 989...

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 ... rational basis. 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 r...

Ngày tải lên: 13/12/2013, 20:15

... (2004 Amendment) BASIS FOR CONCLUSIONS Chuẩn mực kế toán quốc tế IAS 19 IAS 19 © IASCF 1253 Disclosure 141 Where there is uncertainty about the number ... contribution in the cost of an asset (see, for example, IAS 2 Inventories and IAS 16 Property, Plant and Equipment). IAS 19 1214 © IASCF Termination benefits are employee...

Ngày tải lên: 13/12/2013, 20:15

... intangible assets with indefinite lives. Chuẩn mực kế toán quốc tế IAS 36 IAS 36 © IASCF 1709 Appendix A Using present value techniques to measure value ... loss is recognised for the machine. IAS 36 1714 © IASCF Appendix B Amendment to IAS 16 The amendment in this appendix shall be applied when an entity applies IAS 16 Proper...

Ngày tải lên: 20/01/2014, 18:20

... 85 WITHDRAWAL OF IAS 40 (2000) 86 APPROVAL OF IAS 40 BY THE BOARD IASB BASIS FOR CONCLUSIONS ON IAS 40 (AS REVISED IN 2003) IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) IAS 40 BC 2268 © IASCF Definition ... the IASB revised IAS 39 in 2003. IAS 16 Property, Plant and Equipment as revised by the IASB in 2003 eliminated all references to ‘benchmark’ treatment and ‘allowed alternati...

Ngày tải lên: 20/01/2014, 18:20

... 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 ... published in this volume. * * * * * IAS 2 BC © IASCF 977 Basis for Conclusions on IAS 2 Inventories This Basis for Conclusions accompanies, but is not part of, IAS 2. Introductio...

Ngày tải lên: 13/12/2013, 20:15

... other information. IAS 8 © IASCF 1007 Introduction IN1 International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) replaces IAS 8 Net Profit or ... reconsider the other requirements of IAS 8. Changes from previous requirements IN5 The main changes from the previous version of IAS 8 are described below. IAS 8 1010 © IASCF Internation...

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 1041 9 The following are examples ... disclosure under paragraph 21. IAS 10 1038 © IASCF Introduction IN1 International Accounting Standard 10 Events after the Reporting Period (IAS 10) * replaces IAS 10 Events After the...

Ngày tải lên: 13/12/2013, 20:15

... 42(b) (20) 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 ... Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance....

Ngày tải lên: 13/12/2013, 20:15