Tài liệu Chuẩn mực kế toán quốc tế IAS 38 pdf

... generatedintangible assets. IAS 38 © IASCF 1857International Accounting Standard 38 Intangible AssetsThis version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 38 Intangible ... expense over the period of credit unless it iscapitalised in accordance with IAS 23 Borrowing Costs. IAS 38 1872© IASCFAcquisition as part of a business combination33 In accordance with IFRS ... the reversal of an impairment loss in IAS 36 are met.(a) In this Standard, monetary amounts are denominated in ‘currency units’ (CU). IAS 38 1880© IASCFit is incurred (see paragraph 54),...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... in IAS 2. IAS 2© IASCF 963International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1–42 andthe Appendix. All the paragraphs have equal authority but retain the IASC ... SmithGeoffrey WhittingtonTatsumi Yamada IAS 2 BC© IASCF 977Basis for Conclusions on IAS 2 InventoriesThis Basis for Conclusions accompanies, but is not part of, IAS 2.IntroductionBC1 This Basis ... December 2003 the IASB issued a revised IAS 2, which also replaced SIC-1. IAS 2 was amended by IFRS 8 Operating Segments (issued November 2006).The following Interpretation refers to IAS 2:•SIC-32...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 24 pdf

... 12–22EFFECTIVE DATE 23–23AWITHDRAWAL OF IAS 24 (REFORMATTED 1994) 24APPENDIXAmendment to IAS 30APPROVAL OF IAS 24 BY THE BOARDBASIS FOR CONCLUSIONS IAS 24© IASCF 1391International 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) IAS 1 Presentation ... (reformatted 1994)24 This Standard supersedes IAS 24 Related Party Disclosures (reformatted in 1994). IAS 241400© IASCFAppendixAmendment to IAS 30This amendment in this appendix shall be...

Tài liệu Chuẩn mực kế toán quốc tế IAS 32 pdf

... (classified in accordance with IAS 1) 383 350Total current assets 383 350Total assets 1,291 1,180LIABILITIESCurrent liabilities (classified in accordance with IAS 1) 372 338 Share capital repayable ... ‘currency units’ (CU). IAS 32 IE1580© IASCFStatement of financial position at 31 December 20X120X1 20X0CU CU CU CUASSETSNon-current assets (classified in accordance with IAS 1) 91,374 78,484Total ... attributable to unitholders (classified in accordance with IAS 1) 280 136(280) (136)Net assets attributable to unitholders 91,869 80,051 IAS 32© IASCF 1529in market interest rates that do not affect...

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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 waschanged to Statement of Cash Flows. IAS 7990© IASCF(c) cash advances and loans made to customers ... period 8,840 IAS 7© IASCF 983International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out inparagraphs 1–54. All the paragraphs have equal authority but retain the IASC formatof ... Segments (issued November 2006) IAS 23 Borrowing Costs (as revised in March 2007) IAS 1 Presentation of Financial Statements (as revised in September 2007) IAS 27 Consolidated and Separate...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... accordance with IAS 16Property, Plant and Equipment or IAS 38 Intangible Assets is a change in anaccounting policy to be dealt with as a revaluation in accordance with IAS 16 or IAS 38, rather ... Yamada IAS 8 BC1024© IASCFBasis for Conclusions on IAS 8 Accounting Policies, Changes in Accounting Estimates and ErrorsThis Basis for Conclusions accompanies, but is not part of, IAS 8.IntroductionBC1 ... Preface. IAS 8 BC1028© IASCFBC22 The application of the concept of materiality is set out in two Standards. IAS 1 (as revised in 2007) continues to specify its application to disclosures.IAS...

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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 1045AppendixAmendments to other ... WhittingtonTatsumi Yamada IAS 10 BC© IASCF 1047Basis for Conclusions on IAS 10 Events after the Reporting Period*This Basis for Conclusions accompanies, but is not part of, IAS 10.IntroductionBC1 ... 21–22EFFECTIVE DATE 23WITHDRAWAL OF IAS 10 (REVISED 1999) 24APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 10 BY THE BOARDBASIS FOR CONCLUSIONS IAS 10© IASCF 1037International Accounting...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... Construction Contracts (IAS 11) is set out inparagraphs 1–46. All the paragraphs have equal authority but retain the IASC formatof the Standard when it was adopted by the IASB. IAS 11 should be read ... unlessand 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 Statements (as ... periodsbeginning on or after 1 January 1995. IAS 11 IE© IASCF 1061Appendix Illustrative examplesThis appendix accompanies, but is not part of, IAS 11.Disclosure of accounting policiesThe...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... paragraph 33of the Standard.) IAS 121068© IASCFIntroductionIN1 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 1067International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95.All the paragraphs have equal authority but retain the IASC format of ... IAS 12© IASCF 1085Investments in subsidiaries, branches and associates and interests in joint ventures 38 Temporary differences arise when the carrying...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... THE EXPOSURE DRAFT BC37 IAS 16 BC1148© IASCFBasis for Conclusions on IAS 16 Property, Plant and EquipmentThis Basis for Conclusions accompanies, but is not part of, IAS 16.IntroductionBC1 ... produceinventories during that period. IAS 16© IASCF 113317 Examples of directly attributable costs are: (a) costs of employee benefits (as defined in IAS 19 Employee Benefits) arisingdirectly ... period. The obligations for costs accounted for inaccordance with IAS 2 or IAS 16 are recognised and measured in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets....

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