Tài liệu Chuẩn mực kế toán quốc tế IAS 40 pptx

... 85 WITHDRAWAL OF IAS 40 (2000) 86 APPROVAL OF IAS 40 BY THE BOARD IASB BASIS FOR CONCLUSIONS ON IAS 40 (AS REVISED IN 2003) IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) IAS 40 BC 2262 © IASCF Basis ... property established by IAS 40, this Basis for Conclusions does not discuss requirements in IAS 40 that the Board has not reconsidered. The IASC Basis for Conclusions...

Ngày tải lên: 20/01/2014, 18:20

... 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 IASC format of ... 450 Foreign exchange loss 40 Investment income (500) Interest expense 400 3, 740 Increase in trade and other receivables (500) Decrease in inventories 1,050 Decrease in trade payab...

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 ... DATE 37 APPENDIX IAS 18 © IASCF 1187 International Accounting Standard 18 Revenue (IAS 18) is set out in paragraphs 1–37. All the paragraphs have equal authority but...

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

... 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 ... transactions. Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 parag...

Ngày tải lên: 23/12/2013, 12:15

... annual impairment tests. IAS 36 BC 1786 © IASCF BCZ231 In April 1997, IASC approved Exposure Draft E55 Impairment of Assets. IASC received more than 90 comment letters from over 20 countries. IASC also performed ... Accounting Policies, Changes in Accounting Estimates and Errors. IAS 36 BC © IASCF 1771 BC189 In revising IAS 36, the Board noted that IAS 38 Intangible Assets prohibits...

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

... 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

... (9,000 × .26) 2, 340 – 2, 340 Expenses (8,050 × .26) 2,093 – 2,093 Profit 247 – 247 Year 2 Revenue (9,200 × .74) 6,808 2, 340 4,468 Expenses (8,200 × .74) 6,068 2,093 3,975 Profit 740 247 493 Year ... 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 th...

Ngày tải lên: 13/12/2013, 20:15