income taxes ias 12

... 11, IAS 12, IAS 16, IAS 17, IAS 18, IAS 19, IAS 20, IAS 21, IAS 23, IAS 24, IAS 26, IAS 27, IAS 28, IAS 29, IAS 31, IAS 32, IAS 33, IAS 34, IAS 36, IAS 37, IAS 38, IAS 39, IAS 40, IAS 41, Presentation ... Period (IAS 10) 49 Construction Contracts (IAS 11) 53 Income Taxes (IAS 12) 59 Property, Plant, and Equipment (IAS 16) 69 10 11 Leases (IAS 17) 77 12 Revenue (IAS 18) 87 13 Employee Benefits (IAS ... the IASC’s interpretive body, the Standing Interpretations Committee (SIC), are still in force IAS Still in Force for 2009 Financial Statements IAS 1, IAS 2, IAS 7, IAS 8, IAS 10, IAS 11, IAS 12, ...

Ngày tải lên: 16/03/2014, 08:33

... INFORMATION PURPOSES ONLY EN – EU IAS 28 translation differences The investor’s share of those changes is recognised in other comprehensive income of the investor (see IAS Presentation of Financial ... changes recognised in other comprehensive income by the associate shall be recognised by the investor in other comprehensive income 40 In accordance with IAS 37 Provisions, Contingent Liabilities ... amended accordingly 16 [Deleted] 17 The recognition of income on the basis of distributions received may not be an adequate measure of the income earned by an investor on an investment in an associate...

Ngày tải lên: 06/03/2014, 15:21

... investments into Vietnam, including preferential cooperate income taxes levied on foreign- invested businesses, reduction of income taxes for foreigners and removal of investment limits The Initiative ... lasting stability) 22 Figure Japan’s ODA to Vietnam(1995-2005) Source :MPI Unit :1 million USD 120 0 1120 1000 924 800 600 599 965 1008 864 916 924 660 474 400 200 1995 1996 1997 1999 2000 2001 2002 ... 164,206,192 Finance-Banking 51,000,000 49,252,542 Culture-Health15 63,192,198 33, 512, 905 Education Building House 12 176,487,464 134,469,852 BuildingIZ’s 76,846 23,107,000 Infrastructure Other service...

Ngày tải lên: 27/10/2012, 16:51

... business co-operation contracts shall, after payment of income tax as stipulated by law, be permitted to transfer abroad their lawful incomes Article 24 Any dispute between the parties to a business ... other taxes in accordance with the law Article 50 Foreign and Vietnamese personnel working in an enterprise with foreign owned capital or for parties to a business co-operation contract must pay income ... legislature, 10th Session on 12th November 1996 CHAIRMAN OF THE NATIONAL ASSEMBLY Nong Duc Manh SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness GOVERNMENT No 12/ CP Hanoi, 18 February...

Ngày tải lên: 06/11/2012, 15:51

... 1991 1992 1993 1994 1995 1996 1997 Total (90-97) 50 60 50 50 35 50 30 40 365 45 50 75 90 105 120 120 635 40 15 15 30 35 31 60 80 100 366 23 10 50 40 30 50 40 232 14.5 Figure1: Private Flows to ... Portfolio investment 2.0 Bank Loans and Other 32.9 Source: IMF cited in Bangkok Bank, 2000 1997 12. 1 12. 6 1998 4.9 -6.5 -44.5 -44.5 Table 3: GLOBAL NET FLOWS TO SELECTED ASIAN COUNTRIES AS A PROPORTION ... 1994 1995 1996 1997 1998 1,351 1,528 1999 1,117 624 343 305 123 556 523 778 USA 246 237 472 286 155 260 429 824 913 749 U.K 45 10 129 161 44 55 57 118 134 230 Hong Kong 281 463 582 193 318 279...

Ngày tải lên: 08/11/2013, 23:15

... business co-operation contracts shall, after payment of income tax as stipulated by law, be permitted to transfer abroad their lawful incomes Article 24 Any dispute between the parties to a business ... other taxes in accordance with the law Article 50 Foreign and Vietnamese personnel working in an enterprise with foreign owned capital or for parties to a business co-operation contract must pay income ... legislature, 10th Session on 12th November 1996 CHAIRMAN OF THE NATIONAL ASSEMBLY Nong Duc Manh SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness GOVERNMENT No 12/ CP Hanoi, 18 February...

Ngày tải lên: 21/12/2013, 03:15

... other pronouncements APPROVAL OF IAS 28 BY THE BOARD BASIS FOR CONCLUSIONS 1462 © IASCF 42–43 IAS 28 International Accounting Standard 28 Investments in Associates (IAS 28) is set out in paragraphs ... Whittington Tatsumi Yamada © IASCF 1477 IAS 28 BC Basis for Conclusions on IAS 28 Investments in Associates This Basis for Conclusions accompanies, but is not part of, IAS 28 Introduction BC1 This ... the Appendix All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 28 should be read in the context of the Basis for Conclusions,...

Ngày tải lên: 23/12/2013, 12:15

... chia sau: 30 x 40% = 12 Nợ Cổ tức từ công ty liên kết 12 Có Đầu tư vào công ty liên kết: 12  Bút toán kết chuyển Nợ Lợi nhuận chưa phân phối 12 Có Cổ tức từ công ty liên kết 12 Căn ghi sổ KT, ... bổ cho TSCĐ : 32, LTTM: 12 Nội dung phân bổ Chênh lệch Thời gian khấu hao N N +1 N+2 - Chênh lệch của TSCĐ 32 10 năm 3.2 3.2 … -Lợi thương mại 10 năm 1.2 1.2 … 4.4 4.4 … 12 Tổng số phân bổ hàng ... Lợi nhuận sau thuế chưa phân phối Có Lợi nhuận sau thuế thu nhập doanh nghiệp Ví dụ  Tại ngày 31 /12/ N, TSCĐ Cty B đánh giá lại tăng thêm 15 Cty A xác định phần đánh giá lại TSCĐ sau: 15 x 40% =...

Ngày tải lên: 29/12/2013, 14:27

... sau: 30 x 40% = 12 Điều chỉnh phần cổ tức nhận vào giá gốc khoản đầu tư Công ty liên kết B năm N, ghi: 3a/ Nợ - Cổ tức từ công ty liên kết 12 Có - Đầu tư vào công ty liên kết 12 Kết chuyển lợi ... nhuận chia liên kết 20 12 Đầu tư vào công ty liên kết 3b/ Lợi nhuận chưa phân phối Nhóm thực hiện: Nhóm - Lớp Cao Học Kế Toán – Kiểm toán Đêm, Khóa 21 30 Số tiền 20 12 12 Cổ tức từ công ty liên ... với IAS Tiêu thức Đối tượng áp dụng Khả vận dụng Phạm vi BCTC hợp Thời điểm lập BCTC VAS 07 Công ty liên kết IAS 28 Công ty liên kết Đã phổ biến Đã phổ biến Không đề cập Quyền biểu tiềm năng: IAS...

Ngày tải lên: 30/12/2013, 16:14

... 0.506 Amount 6620282420 Percent 0.648 1.1 Oil and Gas 384700000 0.686 994950000 0 .122 2725049207 0.253 8120 0000 0. 012 1.2 Heavy Industry 52960461 0.094 3085522359 0.378 3480013879 0.323 3632157252 ... 3.1 Post – Telecommunication 164585 612 0.328 813135230 0.109 2291888721 0.241 979137464 0.363 3.2 Hotel – Tourism 302349000 0.602 2624060779 0.352 114 8127 552 0 .121 575523004 0.214 3.3 Banking and ... 11802000 0.023 166493805 0.022 449803965 0.047 332855272 Total 1 4127 09323 1.000 17017820755 1.000 2126 3471864 1.000 10210917070 0 .124 1.000 Source: Foreign Administration, MPI 3.3 Regional distribution...

Ngày tải lên: 16/01/2014, 01:28

... of 11,400,799,642 miles from the sun, and to traverse its vast orbit takes 1311 years, 294 days, 12 hours, 43 minutes, seconds." "Why didn't you tell me that sooner?" cried Mr Smith "Now inform ... advanced $100,000 to the young chemist, and engaged his services for the Earth Chronicle laboratory 12 The second of the four successful applicants, starting from experiments made so long ago as the...

Ngày tải lên: 17/02/2014, 04:20

... 16 25 12 11 19 13 16 15 15 15 — 19 10 36 11 12 15 16 14 28 10 10 20 21 20 21 22 22 — 40 12 18 13 12 — — — — 36 12 12 — — — 20 19 41 — — — — — — 12 12 24 10 15 11 11 — 11 10 — 19 30 — 11 12 13 ... by Ratio of Income Earned by Highest 20 Percent of Income Earners to Lowest 20 Percent of Income Earners, 1995–2002 Year % total income earned by lowest 20% of income earners % total income earned ... able to tax income heavily and distribute those taxes among various income groups through state spending, state incomes and investment policies can play an important role in the way income is distributed...

Ngày tải lên: 20/02/2014, 19:20

... People understand that if you did a proper risk balance 37.5% Active Fixed Income or Balanced/TAA $5.1T 43.6% Active Fixed Income or Balanced/TAA $6.1T Source: Citi Prime Finance Analysis based on ... up your fixed -income exposure,” –

Ngày tải lên: 07/03/2014, 13:20

... receives interest over the term of the bonds that is exempt from federal income taxes as well as state and local income taxes in most states The tax-exempt status of such bonds makes them an attractive ... and safest fixed income investment option Middle Class Owns Tax-Exempt Bonds Over 60% of tax-exempt bonds are held by individuals 51% of tax-exempt bonds owned by individuals with incomes under ... reported tax-exempt interest was from individuals with incomes of $200,000 or higher.9 Clearly, affecting the tax exemption for higher income brackets will have a substantial effect on the bond...

Ngày tải lên: 15/03/2014, 03:20

... 198 197 185 169 163 149 -2 -2 -1 1 -2 2 -5 3 -3 4 -11 -3 135 126 124 124 121 115 111 99 86 83 79 77 69 68 67 58 58 56 49 48 48 -1 -12 4 -5 -4 -7 4 -4 14 Vital Assets: Federal Investment in R&D ... NC MD OH SC CO WV NJ VA NM CT MN MS KS 104 85 72 36 31 28 26 26 26 25 22 22 22 19 14 13 13 12 12 12 12 12 11 11 10 10 6.6 10.3 10.0 6.3 5.2 6.2 6.9 9.5 8.0 8.7 46.2 10.3 6.9 9.5 4.2 1.6 4.7 15.4 ... 20 18 17 17 15 14 14 12 12 11 10 7 6 4 2 1 0 NOTE: See Table C.8 in Appendix C for more detailed information 16.4 27.5 14.4 11.3 17.5 12. 1 12. 6 16.2 40.8 20.6 15.9 18.6 17.1 12. 3 9.5 8.9 31.6 21.1...

Ngày tải lên: 15/03/2014, 22:20

Ngày tải lên: 16/03/2014, 03:20

... Survey, found that the educational effect of family size is negative only in low -income families Siblings in high income families have similar levels of educational attainment They interpreted ... 1.174 1.174 Female (n=5,843) sd mean (4.420) (1.134) (1.265) (1.294) (1.334) 112 134 225 290 238 4.873 3.015 770 125 091 014 5.483 8.957 1.021 1.100 1.340 1.311 sd (4.776) (1.163) (1.219) (1.311) ... -.245*** Female Younger Siblings (.038) (.147) (.053) Intercept 4.969*** 4.505*** 4. 512* ** 4.593*** 5.041*** 4. 412* ** (.247) (.256) (.451) (.490) (.353) (.389) Number of Families 2,524 2,524 1,130...

Ngày tải lên: 16/03/2014, 07:20

... taxed twice on the same income Taxable income Taxable income includes income from employment (including certain fringe benefits), income from a trade or business, investment income and most capital ... Taxable income and rates Resident corporations pay tax on worldwide income, but the liability for tax may be restricted or reduced by tax treaties Therefore, foreign income may be exempt or taxes ... an effective corporate income tax burden of less than 15% and predominately earns passive income If passive income accounts for more than 62.5% of the subsidiary’s total income, the threshold...

Ngày tải lên: 16/03/2014, 17:20

... credit for income tax definitively paid abroad on foreignsource income The tax credit cannot exceed the lower of the corporate income tax attributable to the foreign-source income and income taxes ... determining taxable income The corporate income tax rate is 27.5% and is applied on the statutory income statement result as adjusted according to the tax law Taxable income The taxable income of a resident ... company for corporate income tax purposes is its business income, which consists of net income earned during a financial period All income derived by a company subject to corporate income tax is deemed...

Ngày tải lên: 16/03/2014, 17:20

... years 6.2 Taxable income and rates Taxable income In general, resident individuals pay tax on worldwide income Nonresidents are taxed only on their Luxembourg-source income Taxable income of individuals ... Luxembourg-source income and no withholding tax applies to profit remittances A corporate income tax rate of 21% applies to companies whose taxable income exceeds EUR 15,000 Companies whose income does ... Taxable income of companies resident in Luxembourg includes business income from all sources Therefore, foreign-source income, whether distributed or undistributed, is included in taxable income...

Ngày tải lên: 16/03/2014, 17:20