Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx

... (known as the parent). IAS 28 BC 1478 © IASCF Basis for Conclusions on IAS 28 Investments in Associates This Basis for Conclusions accompanies, but is not part of, IAS 28. Introduction BC1 This ... pronouncements published in this volume. * * * * * IAS 28 1464 © IASCF Introduction IN1 International Accounting Standard 28 Investments in Associates replaces IAS 28 Accou...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... liability 8,600 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 ... of Financial Statements (as revised in 2007). † In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 12 1080 © IASCF (b) if the transaction affects either accounti...

Ngày tải lên: 13/12/2013, 20:15

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Tài liệu Chuẩn mực kế toán quốc tế IAS 29 docx

Tài liệu Chuẩn mực kế toán quốc tế IAS 29 docx

... Interpretation refers to IAS 29: •IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (issued November 2005). IAS 29 © IASCF 1489 22 An entity ... amended or withdrawn. Since then, IAS 29 has been amended by the following IFRSs: IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) IAS 1 Presen...

Ngày tải lên: 23/12/2013, 12:15

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Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

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 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

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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... 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 ... 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 © IASCF 987 15 An entity may hold securities a...

Ngày tải lên: 13/12/2013, 20:15

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Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... pronouncements APPROVAL OF IAS 8 BY THE BOARD BASIS FOR CONCLUSIONS IMPLEMENTATION GUIDANCE IAS 8 BC 1 028 © IASCF BC22 The application of the concept of materiality is set out in two Standards. IAS 1 (as revised ... 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 10...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

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 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...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... 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....

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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... necessary consequential amendments to IFRS 1, IAS 14, IAS 34, IAS 36, IAS 37, IAS 38, IAS 40, SIC-13, SIC-21, SIC-22 and SIC-32. IAS 16 1136 © IASCF 33 If there is no market-based evidence of ... change in an accounting estimate in accordance with IAS 8. IAS 16 © IASCF 1125 International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out in paragraph...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt

... 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 operating leases. Sale and leaseback ... 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 fina...

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