Tài liệu Chuẩn mực kiểm toán Quốc Tế phần I (Tiếng Anh) pptx
Tài liệu Chuẩn mực kiểm toán Quốc Tế phần I (Tiếng Anh) pptx
... the financial statement items that are affected by the choice of
significant accounting policies as well as information on accounting policies used
by similar entities.
• The initial selection ... providing information
with the likely benefit to users of the entity’s financial statements. Where
acceptable alternative accounting policies exist, the communication may include
identificatio...
Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf
... 2.
Introduction
BC1 This Basis for Conclusions summarises the International Accounting Standards
Board’s considerations in reaching its conclusions on revising IAS 2 Inventories in
2003. Individual Board ... contribute to bringing inventories to
their present location and condition; and
(d) selling costs.
17 IAS 23 Borrowing Costs identifies limited circumstances where borrowing costs are
inc...
Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx
... activities.
Investing activities are the acquisition and disposal of long-term assets and other
investments not included in cash equivalents.
Financing activities are activities that result in ... classified by
operating, investing and financing activities.
11 An entity presents its cash flows from operating, investing and financing
activities in a manner which is most appropriate to its ......
Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt
... require making a significant estimate for which
it is impossible to distinguish these two types of information, it is impracticable
to apply the new accounting policy or correct the prior period ... Environmental
Rehabilitation Funds (issued December 2004)
•IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and
Electronic Equipment (issued September 2005)
•IF...
Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt
... reporting
period that have a significant effect on current and deferred tax assets and
liabilities (see IAS 12 Income Taxes);
(i) entering into significant commitments or contingent liabilities, ... established by IAS 10, this
Basis for Conclusions does not discuss requirements in IAS 10 that the Board has
not reconsidered.
Limited clarification
BC4 For this limited clarification of IAS 10 ....
Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc
... profits (less recognised losses).
45 An entity discloses any contingent liabilities and contingent assets in accordance
with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Contingent
liabilities ... enforceable, ie their validity is seriously in question;
IAS 11
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IASCF 1059
(b) the completion of which is subject to the outcome of pending litigation or
legislation;
(c) rela...
Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx
... and liabilities are restated under IAS 29 Financial
Reporting in Hyperinflationary Economies; or
(c) the carrying amount of an asset or liability on initial recognition differs
from its initial ... tax-related contingent liabilities and contingent assets in
accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
Contingent liabilities and contingent assets may arise,...
Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc
... a single recognition principle is a straightforward approach.
(c) retaining IAS 16’s general recognition principle and combining it with the
derecognition principle will result in financial ... IAS 36;
(v) impairment losses recognised in profit or loss in accordance with
IAS 36;
(vi) impairment losses reversed in profit or loss in accordance with IAS 36;
(vii) depreciation;
(viii) ... th...
Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt
... presentation
of liabilities in the statement of financial position a distinction is made between
current and non-current liabilities, the same distinction is made for lease
liabilities.
24 Initial direct ... term. The buildings element is
classified as an operating or finance lease by applying the classification criteria in
the Standard.
Initial direct costs
IN10 Lessors include in the initia...
Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx
... instrument is initially recognised.
(i) Origination fees received by the entity relating to the creation or acquisition of a
financial asset other than one that under IAS 39 is classified as a financial ... commitments that are within
the scope of IAS 39 are accounted for as derivatives and measured at
fair value.
(iii) Origination fees received on issuing financial liabilities measured at...
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