Tài liệu Chuẩn mực kế toán quốc tế IAS 41 doc
Tài liệu Chuẩn mực kế toán quốc tế IAS 41 doc
... OF CHANGES TO E65 B82
IAS 41 BC
©
IASCF 2303
Basis for Conclusions on
IAS 41 Agriculture
This appendix, which was prepared by the IASC Staff but was not approved by the IASC Board,
summarises ... the direct
method.
IAS 41
©
IASCF 2281
International Accounting Standard 41
Agriculture
This version includes amendments resulting from IFRSs issued up to 17 January 2008.
IAS 41...
Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc
... 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 the IASC format
of ... 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and until they were amended or withdrawn.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...
Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx
... 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...
Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc
... disposal.
IAS 16
©
IASCF 1 141
68 The gain or loss arising from the derecognition of an item of property, plant and
equipment shall be included in profit or loss when the item is derecognised
(unless IAS ... 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 1...
Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc
... Committee in April 1983, and reformatted in 1994.
Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issued
January 2001).
In April 2001 the International Accounting ... subsequently amended).
IAS 20
1336
©
IASCF
Effective date
41 This Standard becomes operative for financial statements covering periods
beginning on or after 1 January 1984.
42 IAS 1...
Tài liệu Chuẩn mực kế toán quốc tế IAS 21 doc
... issued a revised IAS 21. The revised standard also amended
SIC-7, to which IAS 21 still refers, and replaced SIC-11, SIC-19 and SIC-30.
Since 2003, IAS 21 and its accompanying documents have been ... amended in January 2008).
IAS 21
1340
©
IASCF
Introduction
IN1 International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates
(IAS 21) replaces IAS 21 The Effe...
Tài liệu Chuẩn mực kế toán quốc tế IAS 28 docx
... 37–40
EFFECTIVE DATE 41 41B
WITHDRAWAL OF OTHER PRONOUNCEMENTS 42–43
APPENDIX
Amendments to other pronouncements
APPROVAL OF IAS 28 BY THE BOARD
BASIS FOR CONCLUSIONS
IAS 28 BC
1480
©
IASCF
BC11 Therefore, ... Whittington
Tatsumi Yamada
IAS 28 BC
1478
©
IASCF
Basis for Conclusions on
IAS 28 Investments in Associates
This Basis for Conclusions accompanies, but is not part of, IAS...
Tài liệu Chuẩn mực kế toán quốc tế IAS 29 docx
... 39–40
EFFECTIVE DATE 41
IAS 29
©
IASCF 1485
International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies
(IAS 29) is set out in paragraphs 1 41. All the paragraphs ... Interpretation refers to IAS 29:
•IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in
Hyperinflationary Economies (issued November 2005).
IAS 29
1484
©
IASCF
C...
Tài liệu Chuẩn mực kế toán quốc tế IAS 37 doc
... disposals of
assets at the time specified by the Standard dealing with the assets concerned.
IAS 37
©
IASCF 1 841
Reimbursements
53 Where some or all of the expenditure required to settle a provision ... following
IFRSs:
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
(issued December 2003)
IAS 10 Events after the Reporting Period (issued December 2003)
IAS 1...
Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf
... 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 ... pronouncements
41 This Standard supersedes IAS 2 Inventories (revised in 1993).
42 This Standard supersedes SIC-1 Consistency—Different Cost Formulas for Inventories.
IAS 2
©
IASCF 975...
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