Tài liệu Chuẩn mực kế toán quốc tế IAS 37 doc
Tài liệu Chuẩn mực kế toán quốc tế IAS 37 doc
... fact.
96 [Deleted]
IAS 37 IG
©
IASCF 1847
Appendix A
Tables – Provisions, contingent liabilities, contingent assets
and reimbursements
This appendix accompanies, but is not part of, IAS 37. Its purpose ... reimbursement
is disclosed
(paragraph 85(c)).
IAS 37 IG
©
IASCF 1849
Appendix B
Decision tree
This appendix accompanies, but is not part of, IAS 37. Its purpose is to summ...
Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc
... disclosures
IAS 11
©
IASCF 1051
International Accounting Standard 11 Construction Contracts (IAS 11) is set out in
paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format
of ... unless
and until they were amended or withdrawn.
IAS 11 has been amended by the following IFRSs:
IAS 23 Borrowing Costs (as revised in March 2007)
IAS 1 Presentation of Financial...
Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx
... paragraph 33
of the Standard.)
IAS 12
1068
©
IASCF
Introduction
IN1 This Standard ( IAS 12 (revised)’) replaces IAS 12 Accounting for Taxes on Income
(‘the original IAS 12’). IAS 12 (revised) is effective ... [Deleted]
70 [Deleted]
IAS 12
©
IASCF 1067
International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95.
All the paragraphs have equal authority...
Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc
... THE EXPOSURE DRAFT BC37
IAS 16 BC
1148
©
IASCF
Basis for Conclusions on
IAS 16 Property, Plant and Equipment
This Basis for Conclusions accompanies, but is not part of, IAS 16.
Introduction
BC1 ... period. The obligations for costs accounted for in
accordance with IAS 2 or IAS 16 are recognised and measured in accordance with
IAS 37 Provisions, Contingent Liabilities and Contin...
Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc
... liability or
contingent asset is treated in accordance with IAS 37 Provisions, Contingent Liabilities
and Contingent Assets.
IAS 20
1332
©
IASCF
12 Government grants shall be recognised as income ... or withdrawn.
Since then IAS 20 has been amended by the following IFRSs:
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
(issued December 2003)
IAS 1 Presenta...
Tài liệu Chuẩn mực kế toán quốc tế IAS 21 doc
... branch, associate or
joint venture, as well as one with a subsidiary.
† IAS 21 (revised 1993), paragraph 24
IAS 21
©
IASCF 1 337
International Accounting Standard 21
The Effects of Changes in Foreign ... issued a revised IAS 21. The revised standard also amended
SIC-7, to which IAS 21 still refers, and replaced SIC-11, SIC-19 and SIC-30.
Since 2003, IAS 21 and its accompanying do...
Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx
... paragraphs 38–43 of IAS 27.
36 This Standard does not mandate which entities produce separate financial
statements available for public use.
IAS 28
1474
©
IASCF
Disclosure
37 The following disclosures ... Whittington
Tatsumi Yamada
IAS 28 BC
1478
©
IASCF
Basis for Conclusions on
IAS 28 Investments in Associates
This Basis for Conclusions accompanies, but is not part of, IAS 28....
Tài liệu Chuẩn mực kế toán quốc tế IAS 29 docx
... Interpretation refers to IAS 29:
•IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in
Hyperinflationary Economies (issued November 2005).
IAS 29
1484
©
IASCF
C
ONTENTS
paragraphs
INTERNATIONAL ... Hyperinflationary Economies
(IAS 29) is set out in paragraphs 1–41. All the paragraphs have equal authority but
retain the IASC format of the Standard when it was...
Tài liệu Chuẩn mực kế toán quốc tế IAS 41 doc
... OF CHANGES TO E65 B82
IAS 41 BC
©
IASCF 2303
Basis for Conclusions on
IAS 41 Agriculture
This appendix, which was prepared by the IASC Staff but was not approved by the IASC Board,
summarises ... accordance with IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors.
IAS 41 IE
2296
©
IASCF
Appendix
Illustrative examples
This appendix, which was prepared by the IASC st...
Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf
... in IAS 2.
IAS 2
©
IASCF 963
International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1–42 and
the Appendix. All the paragraphs have equal authority but retain the IASC ... Smith
Geoffrey Whittington
Tatsumi Yamada
IAS 2 BC
©
IASCF 977
Basis for Conclusions on
IAS 2 Inventories
This Basis for Conclusions accompanies, but is not part of, IAS 2.
Introduction...
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