chuẩn mực kế toán quốc tế ias 1

... xây dựng chuẩn mực khác có qui định chung để xây dựng chuẩn mực kế toán, khoa học kế toán thực hành chấp nhận ngành VAS: Chuẩn mực kế toán Việt Nam yêu cầu việc áp dụng chuẩn mực kế toán, văn ... mát 31 SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS) A Điểm giống : .1 I, IAS – Quy định chung VAS - Chuẩn mực chung: 1) Các yêu cầu ... thay đổi ước tính kế toán sai sót 14 1) Lựa chọn áp dụng sách kế toán 14 2) Thay đổi sách kế toán 15 VI/ IAS 11 VAS 15 – Hợp đồng xây dựng .15 1) Khoản lỗ dự...

Ngày tải lên: 28/01/2013, 15:30

... xây dựng chuẩn mực khác có qui định chung để xây dựng chuẩn mực kế toán, khoa học kế toán thực hành chấp nhận ngành VAS: Chuẩn mực kế toán Việt Nam yêu cầu việc áp dụng chuẩn mực kế toán, văn ... V/ IAS VAS 29 – Chính sách kế toán, thay đổi ước tính kế toán sai sót 1) Lựa chọn áp dụng sách kế toán IAS: Các chuẩn mực IASB hướng dẫn có xem xét đến hướng dẫn thực khác IASB; Nếu Chuẩn mực ... thực theo chuẩn mực cụ thể VAS: Các quy định chung xây dựng thành chuẩn mực. Trường hợp có xung đột chuẩn mực cụ thể chuẩn mực chung áp dụng theo chuẩn mực cụ thể Trường hợp chuẩn mực kế toán cụ...

Ngày tải lên: 10/04/2013, 14:29

... disclosures 11 2 11 6 11 7 12 4 12 5 13 3 13 4 13 6 13 7 13 8 TRANSITION AND EFFECTIVE DATE 13 9 -13 9A WITHDRAWAL OF IAS (REVISED 2003) 14 0 APPENDIX Amendments to other pronouncements APPROVAL OF IAS BY THE ... Statement of changes in equity 82–87 88–89 90–96 97 10 5 10 6 11 0 Statement of cash flows 880 54–59 60–65 66–68 69–76 11 1 © IASCF IAS Notes 11 2 13 8 Structure Disclosure of accounting policies Sources ... to IAS 1 Capital Disclosures (2005) BC5–BC6 Financial statement presentation—Joint project BC7–BC10 DEFINITIONS BC 11 BC13 General purpose financial statements BC 11 BC13 FINANCIAL STATEMENTS BC14–BC38...

Ngày tải lên: 06/11/2013, 22:15

... by SIC -11 Foreign Exchange—Capitalisation of Losses from Severe Currency Devaluations SIC -11 has been superseded as a result of the revision of IAS 21 in 2003 Other costs IN 11 Paragraph 18 was ... agricultural produce harvested from biological assets Techniques for the measurement of cost 11 12 14 15 18 19 20 21 22 Cost formulas 23–27 Net realisable value 28–33 RECOGNITION AS AN EXPENSE 34–35 DISCLOSURE ... pronouncements APPROVAL OF IAS BY THE BOARD BASIS FOR CONCLUSIONS 962 © IASCF 41 42 IAS International Accounting Standard Inventories (IAS 2) is set out in paragraphs 1 42 and the Appendix All...

Ngày tải lên: 13/12/2013, 20:15

... 20X2 20X1 230 16 0 Accounts receivable 1, 900 1, 200 Inventory 1, 000 1, 950 Assets Cash and cash equivalents Portfolio investments 2,500 Property, plant and equipment at cost 2,500 1, 910 (1, 450) Accumulated ... FLOWS 10 17 Operating activities 13 15 Investing activities 16 Financing activities 17 REPORTING CASH FLOWS FROM OPERATING ACTIVITIES REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES 18 –20 ... 3,730 (1, 060) Property, plant and equipment net 2,280 850 Total assets 7, 910 6,660 Trade payables 250 1, 890 Interest payable 230 10 0 Income taxes payable 400 1, 000 Long-term debt 2,300 1, 040 Total...

Ngày tải lên: 13/12/2013, 20:15

... accordance with this Standard © IASCF 10 13 IAS 18 Paragraphs 19 – 31 not apply to the change in accounting policy described in paragraph 17 Applying changes in accounting policies 19 Subject to paragraph ... 34,450 16 ,800 16 ,800 46,250 51, 250 Profit for the year ended 31 December 20X1 as restated Balance at 31 December 20X1 5,000 Profit for the year ended 31 December 20X2 Balance at 31 December 20X2 ... legal form; (iii) 10 12 represent faithfully the financial position, financial performance and cash flows of the entity; are neutral, ie free from bias; © IASCF IAS (iv) (v) 11 are prudent; and...

Ngày tải lên: 13/12/2013, 20:15

... reporting period 10 11 Dividends 12 13 GOING CONCERN 14 16 DISCLOSURE 17 –22 Date of authorisation for issue 17 18 Updating disclosure about conditions at the end of the reporting period 19 –20 Non-adjusting ... in IAS 10 The main changes IN4 * The main change from the previous version of IAS 10 was a limited clarification of paragraphs 12 and 13 (paragraphs 11 and 12 of the previous version of IAS 10 ) ... period 21 22 EFFECTIVE DATE 23 WITHDRAWAL OF IAS 10 (REVISED 19 99) 24 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 10 BY THE BOARD BASIS FOR CONCLUSIONS 10 36 © IASCF IAS 10 International...

Ngày tải lên: 13/12/2013, 20:15

... disclosures 10 50 © IASCF IAS 11 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 ... 10 0 1, 420 Recognised profits less recognised losses 35 70 30 (90) (30) 15 14 5 Progress billings Due from customers Due to customers 580 480 16 0 70 1, 435 10 0 520 380 18 0 55 1, 235 45 60 10 0 – 15 ... 2,093 6 ,16 8 8,200 Contract costs to complete 5,957 2,032 – Total estimated contract costs 8,050 8,200 8,200 950 1, 000 1, 000 26% 74% 10 0% Estimated profit Stage of completion © IASCF 10 61 IAS 11 IE...

Ngày tải lên: 13/12/2013, 20:15

... 10 ,000 5,000 15 ,000 31/ 12/X5 10 ,400 2,500 12 ,900 31/ 12/X6 4,800 11 ,250 16 ,050 Balance 31/ 12/X6 Tax base 11 08 © IASCF IAS 12 IE Deferred tax assets, liabilities and expense at 31/ 12/X4 Carrying ... – (22,800) Revaluation at 1/ 1/X6 31, 800 – 31, 800 Balance at 1/ 1/X6 65,000 10 ,000 75,000 – 15 ,000 15 ,000 65,000 25,000 90,000 Additions X6 continued © IASCF 11 07 IAS 12 IE …continued Carrying ... at 31/ 12/X4 Motor vehicles 25% 40,000 Depreciation X6 45,000 2,500 8 ,10 0 45,600 Balance at 31/ 12/X5 5,000 5,600 Depreciation X5 7,500 53 ,10 0 5,600 6,250 11 ,850 51, 200 13 ,750 64,950 31/ 12/X4 10 ,000...

Ngày tải lên: 13/12/2013, 20:15

... separately (e) 11 56 In finalising the Standard, the Board identified further necessary consequential amendments to IFRS 1, IAS 14 , IAS 34, IAS 36, IAS 37, IAS 38, IAS 40, SIC -13 , SIC- 21, SIC-22 and ... DRAFT BC37 © IASCF 11 47 IAS 16 BC Basis for Conclusions on IAS 16 Property, Plant and Equipment This Basis for Conclusions accompanies, but is not part of, IAS 16 Introduction BC1 This Basis ... Yamada 11 46 © IASCF IAS 16 BC CONTENTS paragraphs BASIS FOR CONCLUSIONS ON IAS 16 PROPERTY, PLANT AND EQUIPMENT INTRODUCTION BC1–BC3 SCOPE BC4 RECOGNITION BC5–BC12 MEASUREMENT AT RECOGNITION BC13–BC24...

Ngày tải lên: 13/12/2013, 20:15

... 2005, it shall disclose that fact Withdrawal of IAS 17 (revised 19 97) 70 This Standard supersedes IAS 17 Leases (revised in 19 97) © IASCF 11 75 IAS 17 Appendix Amendments to other pronouncements ... operating leases 11 58 © IASCF IAS 17 International Accounting Standard 17 Leases (IAS 17 ) is set out in paragraphs 1 70 and the Appendix All the paragraphs have equal authority but retain the IASC format ... Whittington Tatsumi Yamada © IASCF 11 77 IAS 17 BC Basis for Conclusions on IAS 17 Leases This Basis for Conclusions accompanies, but is not part of, IAS 17 Introduction BC1 This Basis for Conclusions...

Ngày tải lên: 13/12/2013, 20:15

... DATE 37 APPENDIX 11 86 © IASCF IAS 18 International 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 the ... Lease and SIC- 31 Revenue— Barter Transactions Involving Advertising Services 11 92 © IASCF IAS 18 information on the extent of service activity and performance during a period IAS 11 also requires ... IAS 18 CONTENTS paragraphs INTERNATIONAL ACCOUNTING STANDARD 18 REVENUE OBJECTIVE SCOPE 1 6 DEFINITIONS 7–8 MEASUREMENT OF REVENUE 9 12 IDENTIFICATION OF THE TRANSACTION 13 SALE OF GOODS 14 19 ...

Ngày tải lên: 13/12/2013, 20:15

... costs 11 9 Disclosure 12 0 12 5 OTHER LONG-TERM EMPLOYEE BENEFITS 12 6 13 1 Recognition and measurement 12 8 13 0 Disclosure 13 1 TERMINATION BENEFITS 13 2 14 3 Recognition 13 3 13 8 Measurement 13 9 14 0 Disclosure ... later date Year 13 1 262 393 524 – current year (1% of final salary) 13 1 13 1 13 1 13 1 13 1 – current and prior years 13 1 262 393 524 655 Opening obligation – 89 19 6 324 476 Interest at 10 % – 20 33 48 ... 10 4A 10 4D Return on plan assets 10 5 10 7 Business combinations 10 8 Curtailments and settlements 10 9 11 5 Presentation 11 6 11 9 Offset 11 6 11 7 Current/non-current distinction 11 8 Financial components of...

Ngày tải lên: 13/12/2013, 20:15

... liability or contingent asset is treated in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets © IASCF 13 31 IAS 20 12 Government grants shall be recognised as income over ... Government Assistance (IAS 20) is set out in paragraphs 1 42 All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 20 should be read ... grants related to income 29– 31 Repayment of government grants 32–33 GOVERNMENT ASSISTANCE 34–38 DISCLOSURE 39 TRANSITIONAL PROVISIONS 40 EFFECTIVE DATE 13 28 41 42 © IASCF IAS 20 International Accounting...

Ngày tải lên: 13/12/2013, 20:15

... liên doanh IAS 10 IAS 11 IAS 12 IAS 14 IAS 16 IAS 17 IAS 18 IAS 19 IAS 20 IAS 21 IAS 23 IAS 24 IAS 26 IAS 30 IAS 31 IAS 32 IAS 33 IAS 34 IAS 36 IAS 37 IAS 38 IAS 39 IAS 40 IAS 41 Các công cụ tài ... (viết tắt IAS/ IFRS): Hệ thống chuẩn mực kế toán quốc tế bao gồm 08 Chuẩn mực báo cáo tài quốc tế (IFRS) 30 chuẩn mực kế toán quốc tế (IAS) Hội đồng Chuẩn mực kế toán quốc tế (gọi tắt IASB)- tiền ... Chuẩn mực kế toán Việt Nam ban hành 26 Chuẩn mực Chuẩn mực kế tóan Việt Nam ban hành dựa Chuẩn mực kế toán quốc tế phù hợp với tình hình thực tế kinh tế Việt Nam - Chuẩn mực kế toán quốc tế (viết...

Ngày tải lên: 23/12/2013, 06:17

Ngày tải lên: 23/12/2013, 12:15

Ngày tải lên: 23/12/2013, 12:15

Ngày tải lên: 23/12/2013, 12:15

Ngày tải lên: 23/12/2013, 12:15

Ngày tải lên: 23/12/2013, 12:15