Tài liệu Báo cáo tài chính quốc tế 8 docx

... value BC80–BC83 Fair value BC84–BC87 Measurement date BC 88 BC1 28 The debit side of the transaction BC91–BC96 The credit side of the transaction BC97–BC105 Exercise date BC 98 Vesting date, service ... consequences’ BC 58 BC60 MEASUREMENT OF EQUITY-SETTLED SHARE-BASED PAYMENT TRANSACTIONS BC61–BC1 28 Measurement basis BC69–BC87 Historical cost BC70–BC74 Intrinsic value BC75–BC79 Minimum...

Ngày tải lên: 14/12/2013, 01:16

... BC157–BC 184 Classifying and designating assets acquired and liabilities assumed BC 185 –BC 188 Recognition, classification and measurement guidance for insurance and reinsurance contracts BC 189 –BC196 Measurement ... a business combination in accordance with the provisions of IAS 38 Intangible Assets. However, as described in paragraph 3 of IAS 38, the accounting for some acquired intan...

Ngày tải lên: 14/12/2013, 01:16

... contracts BC166–BC 180 Shadow accounting BC 181 –BC 184 Investment contracts BC 185 –BC 187 Embedded derivatives BC 188 –BC194 Elimination of internal items BC195–BC197 INCOME TAXES BC1 98 DISCLOSURE BC199–BC226 Materiality ... insurance risk and other risks (paragraphs B8–B17); (d) examples of insurance contracts (paragraphs B 18 B21); (e) significant insurance risk (paragraphs B22–B 2...

Ngày tải lên: 14/12/2013, 01:16

... BC56–BC 58 TIMING OF CLASSIFICATION AS, AND DEFINITION OF, DISCONTINUED OPERATIONS BC59–BC72 PRESENTATION OF DISCONTINUED OPERATIONS BC73–BC77 TRANSITIONAL ARRANGEMENTS BC 78 BC79 TERMINOLOGY BC80–BC83 SUMMARY ... the requirements of paragraphs 80 87 of IAS 36 Impairment of Assets (as revised in 2004) or if it is an operation within such a cash-generating unit. IFRS 5 6 68 © IASCF Introd...

Ngày tải lên: 14/12/2013, 01:16

... disclosures similar to those in paragraphs 73 and 74 of IAS 16 or in paragraphs 1 18 125 of IAS 38. Both IAS 16 and IAS 38 contain scope exclusions for exploration and evaluation assets. Therefore, ... EVALUATION ASSETS 6–7 Temporary exemption from IAS 8 paragraphs 11 and 12 6–7 MEASUREMENT OF EXPLORATION AND EVALUATION ASSETS 8 14 Measurement at recognition 8 Elements of cost of explo...

Ngày tải lên: 14/12/2013, 01:16

... exposure to risk during the period. * In 2006 IAS 14 was replaced by IFRS 8 Operating Segments. IFRS 7 BC © IASCF 787 the sum of the separately determined values for the liability and equity components ... the amounts recognised as liabilities and equity. Defaults and breaches (paragraphs 18 and 19) BC32 Paragraphs 18 and 19 require disclosures about defaults and breaches of loans payab...

Ngày tải lên: 14/12/2013, 01:16

... 57 80 Reportable Segments 71–72 Aggregation of Similar Operating Segments 73–74 Quantitative Thresholds 75– 78 Vertically Integrated Enterprises 79 80 Accounting Principles and Allocations 81 –91 Information ... to reporting entities were not justified. IFRS 8 816 © IASCF C ONTENTS paragraphs INTRODUCTION IN1–IN 18 INTERNATIONAL FINANCIAL REPORTING STANDARD 8 OPERATING SEGMENTS CORE...

Ngày tải lên: 23/12/2013, 15:15

... financial assets that are (a) hedged items (see paragraphs 78 84 and AG 98 AG101 of IAS 39) shall be recognised in accordance with paragraphs 89 –102 of IAS 39. (b) accounted for using settlement date ... in accordance with IAS 18 Revenue. Chapter 6 Hedge accounting – not used Chapter 7 Disclosures – not used Chapter 8 Effective date and transition 8. 1 Effective date 8. 1.1 An entit...

Ngày tải lên: 23/12/2013, 15:15

Ngày tải lên: 10/12/2013, 01:15

... Báo cáo tài chính: ngôn ngữ của thế giới kinh tế Thông tin tài chính trên báo cáo tài chính (BCTC) chỉ thực sự hữu ích khi BCTC được lập ... theo kế hoạch, đảm bảo một số hệ tài chính mà công ty đặt ra. Như vậy, việc phù phép tài chính lúc này trở thành công cụ can thiệp hữu hiệu vào các số liệu tài chính không chỉ cho các nhà lãnh ... BCTC Từ việc phân...

Ngày tải lên: 13/12/2013, 04:15