Tài liệu Báo cáo tài chính quốc tế 9 doc

... CU 1 (500 – 110) employees × 100 options × CU15 × 195 ,000 195 ,000 2 (500 – 105) employees × 100 options × (CU15 × + CU3 × ½) – CU 195 ,000 2 59, 250 454,250 3 (500 – 103) employees × 100 options ... ARRANGEMENTS IG8 ILLUSTRATIVE EXAMPLES IG9–IG22 Equity-settled share-based payment transactions IG9–IG17 Cash-settled share-based payment transactions IG18–IG 19 Share-based payment arrangeme...

Ngày tải lên: 14/12/2013, 01:16

... Standards Committee in October 199 8. It was a revision of IAS 22 Business Combinations (issued in December 199 3), which replaced IAS 22 Accounting for Business Combinations (issued in November 198 3). In April ... accordance with either IAS 12 Income Taxes or FASB Statement No. 1 09 Accounting for Income Taxes (SFAS 1 09) respectively. IAS 12 and SFAS 1 09 establish requirements for recog...

Ngày tải lên: 14/12/2013, 01:16

... employee benefit within the scope of IAS 19. See also IAS 19, paragraphs 39 42 and 104–104D. Furthermore, a ‘qualifying insurance policy’ as defined in IAS 19 need not meet the definition of an ... fair value through profit or loss’. BC146 IAS 39 permits redesignation of assets in specified circumstances when an entity adopts the revised IAS 39. IFRS 1 First-time Adoption of Internatio...

Ngày tải lên: 14/12/2013, 01:16

... probable’ in IAS 39. BC82 The measurement basis ‘fair value less costs to sell’ used in SFAS 144 is the same as the measurement ‘net selling price’ used in IAS 36 (as issued in 199 8). SFAS 144 defines ... statements (a separate income statement and a statement of comprehensive income). IFRS 5 BC © IASCF 699 Transitional arrangements BC78 Some respondents to ED 4 noted that there could be...

Ngày tải lên: 14/12/2013, 01:16

... after recognition BC 29 BC31 PRESENTATION OF EXPLORATION AND EVALUATION ASSETS BC32–BC34 IMPAIRMENT OF EXPLORATION AND EVALUATION ASSETS BC35–BC48 Assessment of impairment BC36–BC 39 The level at which ... ACCOUNTING POLICIES BC 49 DISCLOSURES BC50–BC57 Commercial reserves BC55 Stages after exploration and evaluation BC56 Project timing BC57 EFFECTIVE DATE BC58 TRANSITION BC 59 BC65A SUMMAR...

Ngày tải lên: 14/12/2013, 01:16

... terms are defined in paragraph 11 of IAS 32 or paragraph 9 of IAS 39 and are used in the IFRS with the meaning specified in IAS 32 and IAS 39. • amortised cost of a financial asset or financial ... or loss in IAS 39, that disclosure includes a narrative description of how designation at fair value IFRS 7 © IASCF 7 69 through profit or loss is consistent with the entity’s documented risk...

Ngày tải lên: 14/12/2013, 01:16

... 75–78 Vertically Integrated Enterprises 79 80 Accounting Principles and Allocations 81 91 Information to Be Disclosed about Segments 92 –100 Interim Period Information 98 99 Restatement of Previously Reported ... was published in February 199 3. In March 199 3, the FASB and the Accounting Standards Board (AcSB) of the CICA agreed to pursue their projects jointly. 47. In May 199 3, the FAS...

Ngày tải lên: 23/12/2013, 15:15

... IFRS 9 © IASCF A255 International Financial Reporting Standard 9 Financial Instruments IFRS 9 Financial Instruments was issued by the International Accounting Standards Board in November 20 09. ... permitted). IFRS 9 A264 © IASCF 5.4.3 A gain or loss on financial assets that are (a) hedged items (see paragraphs 78–84 and AG98–AG101 of IAS 39) shall be recognised in accordance with...

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 ... của nhà đầu tư Nh...

Ngày tải lên: 13/12/2013, 04:15