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 ... restated statement of
financial position.
IAS 29
©
IASCF 1485
International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies
(IAS 29) is set out i...
Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx
... earlier period.
IAS 12 IE
©
IASCF 1103
Hyperinflation
18 Non-monetary assets are restated in terms of the measuring unit current at the
end of the reporting period (see IAS 29 Financial Reporting ... 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 IAS...
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 ... Associates (IAS 28) is set out in
paragraphs 1–43 and the Appendix. All the paragraphs have equal authority but retain
the IASC format of the Standard when it was adopted by the IASB. IAS 28 s...
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 ... PRONOUNCEMENTS 41–42
APPENDIX
Amendments to other pronouncements
APPROVAL OF IAS 2 BY THE BOARD
BASIS FOR CONCLUSIONS
IAS 2
972
©
IASCF
29 Inventories are usually written down to...
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...
Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt
... 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...
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...
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....
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 ... observed that accounting for these
costs initially in accordance with IAS 2 acknowledges their nature. Furthermore,
IAS 16
©
IASCF 1 129
International Accounting Standard 16
Prop...
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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