Tài liệu Chuẩn mực kế toán quốc tế IAS 38 pdf

... generated intangible assets. IAS 38 © IASCF 1857 International Accounting Standard 38 Intangible Assets This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 38 Intangible ... expense over the period of credit unless it is capitalised in accordance with IAS 23 Borrowing Costs. IAS 38 1872 © IASCF Acquisition as part of a business combination...

Ngày tải lên: 20/01/2014, 18:20

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 12–22 EFFECTIVE DATE 23–23A WITHDRAWAL OF IAS 24 (REFORMATTED 1994) 24 APPENDIX Amendment to IAS 30 APPROVAL OF IAS 24 BY THE BOARD BASIS FOR CONCLUSIONS IAS 24 © IASCF 1391 International Accounting ... a revised IAS 24. Since then, IAS 24 has been amended by the following IFRSs: • Amendment to IAS 19—Actuarial Gains and Losses, Group Plans and Disclosures (issued December 2004...

Ngày tải lên: 23/12/2013, 12:15

... (classified in accordance with IAS 1) 383 350 Total current assets 383 350 Total assets 1,291 1,180 LIABILITIES Current liabilities (classified in accordance with IAS 1) 372 338 Share capital repayable ... ‘currency units’ (CU). IAS 32 IE 1580 © IASCF Statement of financial position at 31 December 20X1 20X1 20X0 CU CU CU CU ASSETS Non-current assets (classified in accordance with...

Ngày tải lên: 23/12/2013, 12:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 p...

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... Construction Contracts (IAS 11) is set out in paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 11 should be read ... 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 S...

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 ... produce inventories during that period. IAS 16 © IASCF 1133 17 Examples of directly attributable costs are: (a) costs of employee benefits (as defined in IAS 19 Employee Benefits) aris...

Ngày tải lên: 13/12/2013, 20:15