Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx

... transactions.Superseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraph1 1 17 None 33 27 2 2 18 ... comprehensive income in IAS 27 IG© IASCF 1459Table of ConcordanceThis table shows how the contents of the superseded version of IAS 27 and the amendedversion of IAS 27 correspond. Paragraphs ... management is IAS 27 BC1434© IASCFBasis for Conclusions on IAS 27 Consolidated and Separate Financial StatementsThis Basis for Conclusions accompanies, but is not part of, IAS 27. IntroductionBC1...

Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... received; 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 ... entity applies IAS 27 (amended 2008) foran earlier period, the amendments shall be applied for that earlier period.The amendments shall be applied retrospectively. IAS 7© IASCF 989(b) non-cash ... 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 Financial...

Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx

... inDecember 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 1187International Accounting Standard 18 Revenue (IAS 18) is set out in paragraphs 1–37.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 18 IE1196© IASCFAppendixThis...

Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx

... (2004 Amendment)BASIS FOR CONCLUSIONS Chuẩn mực kế toán quốc tế IAS 19 IAS 19© IASCF 1253Disclosure141 Where there is uncertainty about the number ... contribution in the cost of an asset (see, for example, IAS 2 Inventoriesand IAS 16 Property, Plant and Equipment). IAS 191214© IASCFTermination benefits are employee benefits payable ... other variables. IAS 19© IASCF 1205International Accounting Standard 19Employee BenefitsThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 19 Employee...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 36 pptx

... intangible assets withindefinite lives. Chuẩn mực kế toán quốc tế IAS 36 IAS 36© IASCF 1709Appendix A Using present value techniques to measure value ... loss is recognised for the machine. IAS 361714© IASCFAppendix B Amendment to IAS 16The amendment in this appendix shall be applied when an entity applies IAS 16 Property, Plant andEquipment ... requirements in IAS 36. The changes that have been made inthe Standard are primarily concerned with the impairment test for goodwill. IAS 36© IASCF 1679(b) associates, as defined in IAS 28 Investments...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 40 pptx

... 85WITHDRAWAL OF IAS 40 (2000) 86APPROVAL OF IAS 40 BY THE BOARDIASB BASIS FOR CONCLUSIONS ON IAS 40 (AS REVISED IN 2003)IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) IAS 40 BC2268© IASCFDefinition ... 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 alternative’ treatments. IAS ... fair value in other IASC Standards and Exposure Drafts,particularly those on financial instruments (IAS 32 and IAS 39), intangible assets (IAS 38) and agriculture (E65). *IAS 16 Property, Plant...

Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... 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 977Basis for Conclusions on IAS 2 InventoriesThis Basis for Conclusions accompanies, but is not part of, IAS 2.IntroductionBC1 This Basis ... value in 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 format...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... other information. IAS 8© IASCF 1007IntroductionIN1 International Accounting Standard 8 Accounting Policies, Changes in AccountingEstimates and Errors (IAS 8) replaces IAS 8 Net Profit or ... reconsider the other requirements of IAS 8.Changes from previous requirementsIN5 The main changes from the previous version of IAS 8 are described below. IAS 81010© IASCFInternational Accounting ... consider the pronouncements ofvarious other standard-setting bodies when IASB guidance does not exist. IAS 8 BC© IASCF 1029BC27 The Standard specifies that hindsight should not be used when applying...

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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 10419 The following are examples ... disclosure under paragraph 21. IAS 101038© IASCFIntroductionIN1 International Accounting Standard 10 Events after the Reporting Period (IAS 10)*replaces IAS 10 Events After the Balance ... under IAS 33); IAS 10© IASCF 1035International Accounting Standard 10Events after the Reporting PeriodThis version includes amendments resulting from IFRSs issued up to 17 January 2008.IAS...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... 42(b) (20) 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 ... Statements. IAS 8 Accounting Policies, Changes inAccounting Estimates and Errors provides a basis for selecting and applying accountingpolicies in the absence of explicit guidance. IAS 11© IASCF ... 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...

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