Tài liệu Chuẩn mực kế toán quốc tế IAS 39 ppt

... OPINIONS IAS 39 BC 2032 © IASCF Basis for Conclusions on IAS 39 Financial Instruments: Recognition and Measurement This Basis for Conclusions accompanies, but is not part of, IAS 39. In this ... established by IAS 32 and IAS 39, this Basis for Conclusions does not discuss requirements in IAS 39 that the Board has not reconsidered. Background BC4 The original version of...

Ngày tải lên: 20/01/2014, 18:20

... 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 part...

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

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 ... then IAS 18 has been amended by the following IFRSs: IAS 39 Financial Instruments: Recognition and Measurement (as revised in December 2003) •IFRS 4 Insurance Con...

Ngày tải lên: 13/12/2013, 20:15

... 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...

Ngày tải lên: 13/12/2013, 20:15

... 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 23....

Ngày tải lên: 23/12/2013, 12:15

... IAS 26 © IASCF 1405 International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans IAS 26 Accounting and Reporting by Retirement ... 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 1–37. All ... paragraphs 1–37. All the...

Ngày tải lên: 23/12/2013, 12:15

... 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 references to IAS 27 ... subject to the requirements of IAS 39. In all other cases, instruments containing potential voting rights are accounted for in accordance with IAS 39. IAS 27 1420 © IASCF Introd...

Ngày tải lên: 23/12/2013, 12:15