Tài liệu Chuẩn mực kế toán quốc tế IAS 34 ppt
Tài liệu Chuẩn mực kế toán quốc tế IAS 34 ppt
... estimates
IAS 34
©
IASCF 1645
International Accounting Standard 34 Interim Financial Reporting (IAS 34) is set out in
paragraphs 1–48. All the paragraphs have equal authority but retain the IASC ... reporting
period.
IAS 34
©
IASCF 1643
International Accounting Standard 34
Interim Financial Reporting
This version includes amendments resulting from IFRSs issued up to 17 January...
Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx
... 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
990
©
IASCF
(c) cash advances and loans made to customers ... period 8,840
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...
Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt
... accordance with IAS 16
Property, Plant and Equipment
or IAS 38
Intangible Assets
is a change in an
accounting policy to be dealt with as a revaluation in accordance with IAS 16 or
IAS 38, rather ... Yamada
IAS 8 BC
1024
©
IASCF
Basis for Conclusions on
IAS 8 Accounting Policies, Changes in Accounting Estimates
and Errors
This Basis for Conclusions accompanies, but is not part...
Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt
... disclose that fact.
Withdrawal of IAS 10 (revised 1999)
24 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999).
IAS 10
©
IASCF 1045
Appendix
Amendments to other ... Whittington
Tatsumi Yamada
IAS 10 BC
©
IASCF 1047
Basis for Conclusions on
IAS 10 Events after the Reporting Period
*
This Basis for Conclusions accompanies, but is not part of, IAS...
Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt
... further leasing.
32 In addition, the 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 ... 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 oper...
Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx
... 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 ... 20–28
INTEREST, ROYALTIES AND DIVIDENDS 29 34
DISCLOSURE 35–36
EFFECTIVE DATE 37
APPENDIX
IAS 18
©
IASCF 1187
International Accounting Standard 18 Revenue (IAS 18) i...
Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx
...
Chuẩn mực kế toán quốc tế
IAS 19
IAS 19
©
IASCF 1213
Because each category identified in (a)–(d) above has ... of Financial
Statements in 2007.
† In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation.
IAS 19 BC
©
IASCF 1311
BC67A In issuing IAS 19 in 1998, the Board considered whether ... assets.
* IAS 22 wa...
Tài liệu Chuẩn mực kế toán quốc tế IAS 23 ppt
... outcome.
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 costs
BC20 IAS ... O’Malley
John T Smith
Tatsumi Yamada
IAS 23 BC
©
IASCF 1379
Basis for Conclusions on
IAS 23 Borrowing Costs
This Basis for Conclusions accompanies, but is not part of, IAS...
Tài liệu Chuẩn mực kế toán quốc tế IAS 26 ppt
... plan assets 32–33
Disclosure 34 36
EFFECTIVE DATE 37
IAS 26
©
IASCF 1407
International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans
(IAS 26) is set out in paragraphs ... IAS 26
©
IASCF 1405
International Accounting Standard 26
Accounting and Reporting by
Retirement Benefit Plans
IAS 26 Accounting and Reporting by Retirement ... paragraphs 1–37. All t...
Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx
...
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 18 None 34 ... 13 of IAS 27 and paragraphs 6 and 7 of IAS 28 respectively, which
include consideration of the relative ownership of voting rights. IAS 31 depends
on IAS 27 and IAS 28 and referenc...
Từ khóa:
- tài liệu chuẩn mực kế toán quốc tế
- chuẩn mực kế toán quốc tế ias
- hệ thống chuẩn mực kế toán quốc tế ias
- chuẩn mực kế toán quốc tế ias 17
- chuẩn mực kế toán quốc tế ias 38
- chuẩn mực kế toán quốc tế ias 2
- chuẩn mực kế toán quốc tế ias 02
- chuẩn mực kế toán quốc tế ias 01
- chuẩn mực kế toán quốc tế ias 40