Tài liệu Chuẩn mực kế toán quốc tế IAS 40 pptx

... 85WITHDRAWAL OF IAS 40 (2000) 86APPROVAL OF IAS 40 BY THE BOARDIASB BASIS FOR CONCLUSIONS ON IAS 40 (AS REVISED IN 2003)IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) IAS 40 BC2262© IASCFBasis ... property established by IAS 40, this Basis forConclusions does not discuss requirements in IAS 40 that the Board has notreconsidered. The IASC Basis for Conclusions on IAS 40 (2000) follows this ... WhittingtonTatsumi Yamada IAS 40 BC2258© IASCFBasis for Conclusions on IAS 40 Investment PropertyThis Basis for Conclusions accompanies, but is not part of, IAS 40. IntroductionBC1 This...

Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... 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 ... 450Foreign exchange loss 40 Investment income (500)Interest expense 400 3, 740 Increase in trade and other receivables (500)Decrease in inventories 1,050Decrease in trade payables (1, 740) Cash generated ... working capital changes 3, 740 IAS 7 IE© IASCF 1001Appendix B Statement of cash flows for a financial institutionThis appendix accompanies, but is not part of, IAS 7.1 The example shows...

Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx

... inDecember 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 37APPENDIX IAS 18© IASCF 1187International Accounting Standard 18 Revenue (IAS 18) is set out in paragraphs 1–37.All the paragraphs have equal authority but retain the IASC format of ... 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 Contracts (issued March 2004).IAS...

Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx

... Chuẩn mực kế toán quốc tế IAS 19 IAS 19© IASCF 1213Because each category identified in (a)–(d) above has ... of FinancialStatements in 2007.† In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 19 BC© IASCF 1311BC67A In issuing IAS 19 in 1998, the Board considered whether ... assets. * IAS 22 was withdrawn in 2004 and replaced by IFRS 3 Business Combinations. † superseded by IAS 39 Financial Instruments: Recognition and Measurement and IAS 40 Investment Property. IAS 19...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx

... 13 of IAS 27 and paragraphs 6 and 7 of IAS 28 respectively, whichinclude consideration of the relative ownership of voting rights. IAS 31 dependson IAS 27 and IAS 28 and references to IAS 27 ... transactions.Superseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraphSuperseded IAS 27 paragraphAmended IAS 27 paragraph1 1 17 ... subsidiaries. IAS 27 IG1456© IASCFIllustrative examplesIG8 The five examples below each illustrate one aspect of a potential voting right.In applying IAS 27, IAS 28 or IAS 31, an entity...

Tài liệu Chuẩn mực kế toán quốc tế IAS 36 pptx

... annualimpairment tests. IAS 36 BC1786© IASCFBCZ231 In April 1997, IASC approved Exposure Draft E55 Impairment of Assets. IASC receivedmore than 90 comment letters from over 20 countries. IASC also performed ... Accounting Policies, Changes in Accounting Estimates and Errors. IAS 36 BC© IASCF 1771BC189 In revising IAS 36, the Board noted that IAS 38 Intangible Assets prohibits therecognition of internally ... Discontinued Operations, issued by the IASB in 2004, theterm ‘net selling price’ was replaced in IAS 36 by ‘fair value less costs to sell’. IAS 36 BC© IASCF 1769Reversing impairment losses...

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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 ... 36–39EFFECTIVE DATE 40 WITHDRAWAL OF OTHER PRONOUNCEMENTS 41–42APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 2 BY THE BOARDBASIS FOR CONCLUSIONS IAS 2 BC980© IASCFCost of inventories...

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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

... (9,000 × .26) 2, 340 – 2, 340 Expenses (8,050 × .26) 2,093 – 2,093Profit 247 – 247Year 2 Revenue (9,200 × .74) 6,808 2, 340 4,468Expenses (8,200 × .74) 6,068 2,093 3,975Profit 740 247 493Year ... disclosures IAS 11© IASCF 1051International Accounting Standard 11 Construction Contracts (IAS 11) is set out inparagraphs 1–46. All the paragraphs have equal authority but retain the IASC formatof ... and(c) the methods used to determine the stage of completion of contracts inprogress. IAS 111060© IASCF 40 An entity shall disclose each of the following for contracts in progress at theend...

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