... conditions that existed at the date of transition to IFRSs In particular, estimates at the date of transition to IFRSs of market prices, interest rates or foreign exchange rates shall reflect market ... financial statements shall include at least three statements of financial position, two statements of comprehensive income, two separate income statements (if presented), two statements of cash ... and (c) Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC) opening IFRS statement of financial...
... options granted at the measurement date Instead, a reload option shall be accounted for as a new option grant, if and when a reload option is subsequently granted After vesting date 23 Having ... equity instruments granted In the latter case, any references in paragraphs 27–29 to grant date shall instead refer to the date the entity obtains the goods or the counterparty renders service ... estimate on an appropriately weighted average expected life for the entire employee group or on appropriately weighted average lives for subgroups of employees within the group, based on more detailed...
... closing date However, the acquirer might obtain control on a date that is either earlier or later than the closing date For example, the acquisition date precedes the closing date if a written agreement ... FASB Statement No 141 (revised 2007) Business Combinations and the related amendments to IAS 27 Consolidated and Separate Financial Statements and FASB Statement No 160 Noncontrolling Interests ... recognises after the acquisition date may be the result of additional information that the acquirer obtained after that date about facts and circumstances that existed at the acquisition date Such...
... criteria to be classified as held for sale to be presented separately in the statement of financial position and the results of discontinued operations to be presented separately in the statement ... entity is committed to a plan to sell its headquarters building and has initiated actions to locate a buyer (a) The entity intends to transfer the building to a buyer after it vacates the building ... is presented in that separate statement 34 An entity shall re-present the disclosures in paragraph 33 for prior periods presented in the financial statements so that the disclosures relate to all...
... those interests in subsidiaries, associates and joint ventures that are accounted for in accordance with IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in Associates or ... interest rates were to change to 4.5 per cent or 5.5 per cent In the next period, interest rates have increased to 5.5 per cent The entity continues to believe that interest rates may fluctuate ... statements or incorporated by cross-reference from the financial statements to some other statement that is available to users of the financial statements on the same terms as the financial statements...
... lợi nhuận sau thuế, EPS công ty công bố báocáotài theo VAS cao so với EPS tính theo IFRS tương ứng 10% 30% 1.4 EPS pha loãng (Diluted EPS) tiêu quan trọng cho nhà đầu tư để dự đoán EPS doanh ... tiêu quan trọng phổ biến mà ảnh hưởng lớn đến giá cổ phiếu công ty Theo VAS, lãi dùng để tính EPS bao gồm khoản lãi không dành cho cổ đông phổ thông lãi để trích quỹ khen thưởng, phúc lợi cho nhân ... lãi hoạt động kinh doanh khoản lãi lỗ từ hoạt động kinh doanh thông thường doanh nghiệp, không bao gồm khoản thu nhập chi phí tài VAS So sánh VAS IAS khoản mục bảng cân đối kế toán 2.1 Thành...
... the enterprise as a whole is material even though an item of a similar magnitude might not be considered material if it were omitted from the consolidated financial statements Therefore, enterprises ... [Statement 14] may be of limited usefulness for comparing an industry segment of one enterprise with a similar industry segment of another enterprise (i.e., for interenterprise comparison) Interenterprise ... internal and external, of all operating segments (b) The absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported...
... stated maturity date and pays a variable market interest rate That variable interest rate is capped (a) an instrument that has a fixed interest rate and (a) an instrument that has a variable interest ... the contractual interest payments that is inconsistent with market interest rates Instrument B Instrument B is a variable interest rate instrument with a stated maturity date that permits the ... interest rate on an ongoing basis For example, at each interest rate reset date, the borrower can choose to pay three-month LIBOR for a three-month term or one-month LIBOR for a one-month term...
... ngày cao công chúng quan quản lý, việc chuyển đổi sang IFRS cần nhiều thời gian, doanh nghiệp bỏ qua vấn đề muốn thành công môi trường cạnh tranh Việc lập lộ trình để áp dụng IFRS, bao gồm nâng cao...
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