Tài liệu Chuẩn mực kế toán quốc tế IAS 33 ppt

... 5,000,000 3 ,333 ,333 Issue of ordinary shares on 1March 200,000 1 March–31 March 5,200,000 1, 733, 333 Weighted-average shares 5,066,666 Basic EPS CU0.98 (a) 800,000 shares × CU0.05 continued IAS 33 IE 1628 © ... interest expense. Tax rate 40% IAS 33 BC © IASCF 1613 Basis for Conclusions on IAS 33 Earnings per Share This Basis for Conclusions accompanies, but is not part of...

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

... under IAS 33) ; IAS 10 © IASCF 1035 International Accounting Standard 10 Events after the Reporting Period This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS ... 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

... requirements for disclosure in accordance with IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessees for assets leased under finance leases. Operating leases 33 Lease payments under an operating ... 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 opera...

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

... guidance may differ. Superseded IAS 23 paragraph Revised IAS 23 paragraph Superseded IAS 23 paragraph Revised IAS 23 paragraph Objective 1 18 15 1 2 19 16 2None 20 17 33 2118 45 2219 5 6 23 20 6 ... 30 IAS 23 BC © IASCF 1383 Differences between IAS 23 and SFAS 34 BC19 The following paragraphs summarise the main differences between IAS 23 and SFAS 34. Definition of borrowing c...

Ngày tải lên: 23/12/2013, 12:15

... 27 Financial statement content 28–31 ALL PLANS 32–36 Valuation of plan assets 32 33 Disclosure 34–36 EFFECTIVE DATE 37 IAS 26 1412 © IASCF (c) the amount of the actuarial present value of promised retirement ... 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 pa...

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 None 33 27 2 2 ... agree. * IAS 27 (as amended in 2008) changed the term ‘minority interest’ to ‘non-controlling interest’. For further discussion see paragraph BC28. IAS 27 © IASCF 1 433 A...

Ngày tải lên: 23/12/2013, 12:15