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...

Ngày tải lên: 16/01/2014, 16:34

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 ......

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 ....

Ngày tải lên: 13/12/2013, 20:15

... 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 © IASCF 1059 (b) the completion of which is subject to the outcome of pending litigation or legislation; (c) rela...

Ngày tải lên: 13/12/2013, 20:15

... 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,...

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15