Tài liệu Chuẩn mực kế toán quốc tế IAS 31 ppt

... current assets or an impairment loss. IAS 31 1496 © IASCF Introduction IN1 International Accounting Standard 31 Interests in Joint Ventures (IAS 31) replaces IAS 31 Financial Reporting of Interests ... DATE 58-58A WITHDRAWAL OF IAS 31 (REVISED 2000) 59 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 31 BY THE BOARD BASIS FOR CONCLUSIONS IAS 31 BC 1512 © I...

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 ... 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

... 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

... 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...

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

... the opinion that IAS 23 and SFAS 34 are both in need of significant improvement and should not have been addressed as part of short-term convergence. IAS 23 1384 © IASCF (b) IAS 23 requires an ... loss. It does not affect the recognition of borrowing costs as specified in IAS 23. IAS 23 1378 © IASCF Approval of IAS 23 by the Board International Accounting Standard 23 Borrowing C...

Ngày tải lên: 23/12/2013, 12:15

... value of promised retirement benefits. IAS 26 © IASCF 1407 International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans (IAS 26) is set out in paragraphs 1–37. All ... paragraphs 1–37. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 26 should be read in the context of the Preface to Int...

Ngày tải lên: 23/12/2013, 12:15

... 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 ... 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 amended version of IAS 27 correspond. Pa...

Ngày tải lên: 23/12/2013, 12:15