chuẩn mực kế toán quốc tế ias 19 phúc lợi cho người lao động
Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx
Ngày tải lên :
13/12/2013, 20:15
... CONCLUSIONS © IASCF 1207 IAS 19 International Accounting Standard 19 Employee Benefits (IAS 19) is set out in paragraphs 1–161 All the paragraphs have equal authority but retain the IASC format ... issued by the International Accounting Standards Committee in February 199 8 In May 199 9 IAS 19 was amended by IAS 10 (revised 199 9) Events After the Balance Sheet Date, and it was again amended ... amended) • IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued July 2007 and subsequently amended) © IASCF 1205 IAS 19 CONTENTS paragraphs...
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So sánh chuẩn mực kế toán Việt Nam (VAS) với chuẩn mực kế toán quốc tế (IAS)
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 ... 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 ... 19 – Phúc lợi cho người lao động 1) Mục đích IAS: Mục đích chuẩn mực qui định phương pháp hạch toán trình bày khoản phúc lợi cho người lao động, bao gồm: Các khoản phúc lợi ngắn hạn (như tiền...
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SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM ( VAS) VỚI CHUẨN MỰC KẾ TOÁN QUỐC TẾ (IAS)
Ngày tải lên :
10/04/2013, 14:29
... 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 ... 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 ... 19 – Phúc lợi cho người lao động 1) Mục đích IAS: Mục đích chuẩn mực qui định phương pháp hạch toán trình bày khoản phúc lợi cho người lao động, bao gồm: Các khoản phúc lợi ngắn hạn (như tiền...
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Chuẩn mực kế toán quốc tế IAS 1
Ngày tải lên :
06/11/2013, 22:15
... in revising IAS was to improve and reorder sections of IAS to make it easier to read The Board’s objective was not to reconsider all the requirements of IAS Main features of IAS IN5 IAS affects ... IASCF IAS BC CONTENTS paragraphs BASIS FOR CONCLUSIONS ON IAS PRESENTATION OF FINANCIAL STATEMENTS INTRODUCTION BC1–BC10 The Improvements project—revision of IAS (2003) BC2–BC4 Amendment to IAS ... part of, IAS Introduction BC1 The International Accounting Standards Committee (IASC) issued the first version of IAS Disclosure of Accounting Policies in 197 5 It was reformatted in 199 4 and...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf
Ngày tải lên :
13/12/2013, 20:15
... Amendments to other 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 ... pronouncements 41 This Standard supersedes IAS Inventories (revised in 199 3) 42 This Standard supersedes SIC-1 Consistency—Different Cost Formulas for Inventories 974 © IASCF IAS Appendix Amendments to other ... Geoffrey Whittington Tatsumi Yamada 976 © IASCF IAS BC Basis for Conclusions on IAS Inventories This Basis for Conclusions accompanies, but is not part of, IAS Introduction BC1 This Basis for Conclusions...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx
Ngày tải lên :
13/12/2013, 20:15
... 2007 the IASB amended the title of IAS from Cash Flow Statements to Statement of Cash Flows as a consequence of the revision of IAS Presentation of Financial Statements in 2007 984 © IASCF IAS future ... institution 982 © IASCF IAS International Accounting Standard 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 ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 983 IAS International...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt
Ngày tải lên :
13/12/2013, 20:15
... June 2007) • IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued July 2007 and subsequently amended) 1004 © IASCF IAS CONTENTS paragraphs ... APPROVAL OF IAS BY THE BOARD BASIS FOR CONCLUSIONS IMPLEMENTATION GUIDANCE © IASCF 1005 IAS International Accounting Standard Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) ... Financial Statements 1006 © IASCF IAS Introduction IN1 International Accounting Standard Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) replaces IAS Net Profit or Loss for...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt
Ngày tải lên :
13/12/2013, 20:15
... disclose that fact Withdrawal of IAS 10 (revised 199 9) 24 1044 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 199 9) © IASCF IAS 10 Appendix Amendments to other ... reporting period 19 20 Non-adjusting events after the reporting period 21–22 EFFECTIVE DATE 23 WITHDRAWAL OF IAS 10 (REVISED 199 9) 24 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 10 BY ... Whittington Tatsumi Yamada 1046 © IASCF IAS 10 BC Basis for Conclusions on IAS 10 Events after the Reporting Period* This Basis for Conclusions accompanies, but is not part of, IAS 10 Introduction BC1...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc
Ngày tải lên :
13/12/2013, 20:15
... disclosures 1050 © 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 ... covering periods beginning on or after January 199 5 © IASCF IAS 11 IE Appendix Illustrative examples This appendix accompanies, but is not part of, IAS 11 Disclosure of accounting policies The ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1051 IAS 11...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx
Ngày tải lên :
13/12/2013, 20:15
... Standard ( IAS 12 (revised)’) replaces IAS 12 Accounting for Taxes on Income (‘the original IAS 12’) IAS 12 (revised) is effective for accounting periods beginning on or after January 199 8 The ... Statements (as revised in 2007) † In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation 1070 © IASCF IAS 12 IN14 New disclosures required by IAS 12 (revised) include: (a) in respect ... reconciliation © IASCF 1097 IAS 12 Example illustrating paragraph 85 In 19X2, an entity has accounting profit in its own jurisdiction (country A) of 1,500 (19X1: 2,000) and in country B of 1,500 (19X1:...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc
Ngày tải lên :
13/12/2013, 20:15
... 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 SIC-32 © IASCF ... produce inventories during that period © IASCF IAS 16 17 Examples of directly attributable costs are: (a) costs of employee benefits (as defined in IAS 19 Employee Benefits) arising directly from ... accounted for in accordance with IAS or IAS 16 are recognised and measured in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets 19 Examples of costs that are not...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt
Ngày tải lên :
13/12/2013, 20:15
... 2005, it shall disclose that fact Withdrawal of IAS 17 (revised 199 7) 70 This Standard supersedes IAS 17 Leases (revised in 199 7) © IASCF 1175 IAS 17 Appendix Amendments to other pronouncements ... further leasing In addition, the requirements for disclosure in accordance with IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessees for assets leased under finance leases Operating leases ... that has previously applied IAS 17 (revised 199 7) is required to apply the amendments made by this Standard retrospectively for all leases, or if IAS 17 (revised 199 7) was not applied retrospectively,...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx
Ngày tải lên :
13/12/2013, 20:15
... statements covering periods beginning on or after January 199 5 © IASCF 1195 IAS 18 IE Appendix This appendix accompanies, but is not part of, IAS 18 The examples focus on particular aspects of a transaction ... Barter Transactions Involving Advertising Services 1192 © IASCF IAS 18 information on the extent of service activity and performance during a period IAS 11 also requires the recognition of revenue ... 37 APPENDIX 1186 © 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 Standard...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc
Ngày tải lên :
13/12/2013, 20:15
... PROVISIONS 40 EFFECTIVE DATE 1328 41–42 © IASCF IAS 20 International Accounting Standard 20 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) is set out in paragraphs 1–42 ... 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 in the context of the Preface to International ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1329 IAS 20...
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Tài liệu SO SÁNH CHUẨN MỰC KẾ TOÁN VIỆT NAM(VAS) VÀ CHUẨN MỰC KẾ TOÁN QUỐC TẾ(IAS) pdf
Ngày tải lên :
23/12/2013, 06:17
... 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 thân Ủy ban chuẩn mực kế toán quốc tế ... 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 ... 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 tắt IAS/ IFRS): Hệ thống chuẩn mực...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 21 doc
Ngày tải lên :
23/12/2013, 12:15
... Amendments to other pronouncements APPROVAL OF IAS 21 BY THE BOARD APPROVAL OF AMENDMENT TO IAS 21 BY THE BOARD BASIS FOR CONCLUSIONS 1338 50 © IASCF 61–62 IAS 21 International Accounting Standard ... Exchange Rates (IAS 21) is set out in paragraphs 1–62 and the Appendix All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 21 should ... (revised in 199 3) 62 This Standard supersedes the following Interpretations: (a) (b) SIC -19 Reporting Currency—Measurement and Presentation of Financial Statements under IAS 21 and IAS 29; and...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 23 ppt
Ngày tải lên :
23/12/2013, 12:15
... 2009, it shall disclose that fact Withdrawal of IAS 23 (revised 199 3) 30 1376 This Standard supersedes IAS 23 Borrowing Costs revised in 199 3 © IASCF IAS 23 Appendix Amendments to other pronouncements ... 1382 © IASCF IAS 23 BC Differences between IAS 23 and SFAS 34 BC19 The following paragraphs summarise the main differences between IAS 23 and SFAS 34 Definition of borrowing costs BC20 IAS 23 ... differ Superseded IAS 23 paragraph Revised IAS 23 paragraph Superseded IAS 23 paragraph Revised IAS 23 paragraph Objective 18 15 19 16 None 20 17 3 21 18 22 19 23 20 24 21 None 25 22 None 26 23 None...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 24 pdf
Ngày tải lên :
23/12/2013, 12:15
... EFFECTIVE DATE 23–23A WITHDRAWAL OF IAS 24 (REFORMATTED 199 4) APPENDIX Amendment to IAS 30 APPROVAL OF IAS 24 BY THE BOARD BASIS FOR CONCLUSIONS 1390 © IASCF 24 IAS 24 International Accounting Standard ... Withdrawal of IAS 24 (reformatted 199 4) 24 This Standard supersedes IAS 24 Related Party Disclosures (reformatted in 199 4) © IASCF 1399 IAS 24 Appendix Amendment to IAS 30 This amendment in this ... of the individual or the individual’s domestic partner © IASCF 1395 IAS 24 Compensation includes all employee benefits (as defined in IAS 19 Employee Benefits) including employee benefits to which...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 26 ppt
Ngày tải lên :
23/12/2013, 12:15
... rights IAS 19 Employee Benefits is concerned with the determination of the cost of retirement benefits in the financial statements of employers having plans Hence this Standard complements IAS 19 ... paragraphs 1–37 All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 26 should be read in the context of the Preface to International ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1407 IAS 26...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx
Ngày tải lên :
23/12/2013, 12:15
... of IAS 27 and paragraphs and 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 and IAS ... Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph 1 17 None 33 27 2 18 None 34 28 3 19 16 ... the IASB’s Subscriber Website at www.iasb.org for a limited period © IASCF 1 419 IAS 27 Introduction Reasons for issuing the Standard IN1 The International Accounting Standards Board revised IAS...
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