... 2 Inventories (revised in 1993).
42 This Standard supersedes SIC-1 Consistency—Different Cost Formulas for Inventories.
EC staff consolidated version as of 16 September 20 09, EN - EU IAS 2 ... EC staff consolidated version as of 16 September 20 09, EN - EU IAS 2
FOR INFORMATION PURPOSES ONLY
5
32 Materials and other supplies held for use in the production of inventories ... methods. The cost of
EC staff consolidated version as of 16 September 20 09, EN - EU IAS 2
FOR INFORMATION PURPOSES ONLY
2
(b) in the process of production for such sale; or
(c) in the form...
... obligations;
1.
2.
3.
Wiley IAS 20 03: Interpretation and Application of
International Accounting Standards
by Barry J. Epstein and Abbas Ali
Mirza
ISBN:047 122 7366
John Wiley & Sons
â 20 03
(9 52 pages)
This ... plant and
2.
Wiley IAS 20 03: Interpretation and Application of
International Accounting Standards
by Barry J. Epstein and Abbas Ali
Mirza
ISBN:047 122 7366
John Wiley & Sons
â 20 03
(9 52 pages)
This ... instruments.
2.
Wiley IAS 20 03: Interpretation and Application of
International Accounting Standards
by Barry J. Epstein and Abbas Ali
Mirza
ISBN:047 122 7366
John Wiley & Sons
â 20 03
(9 52 pages)
This...
... to do so.
International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by
the InternationalAccountingStandards Board (IASB). They comprise:
(a) International ... comprise:
(a) International Financial Reporting Standards;
(b) InternationalAccounting Standards; and
(c) Interpretations developed by the International Financial Reporting Interpretations ... January 20 09. Earlier
application is permitted. If an entity adopts this Standard for an earlier period, it shall disclose that
fact.
139A IAS 27 (as amended by the InternationalAccounting Standards...
... version as of 21 June 20 12, EN – IAS 12
FOR INFORMATION PURPOSES ONLY
International Accounting Standard 12
Income Taxes
Objective
The objective of this Standard is to prescribe the accounting ... of IAS 12 Accounting for Taxes on Income, approved in 1979.
90 This Standard supersedes IAS 12 Accounting for Taxes on Income, approved in 1979.
91 Paragraphs 52A, 52B, 65A, 81(i), 82A, 87A, ... profit or loss).
95 IFRS 3 (as revised by the InternationalAccountingStandards Board in 20 08) amended paragraphs 21
and 67 and added paragraphs 32A and 81(j) and (k). An entity shall apply those...
... Unemployment: 3.8 million (11 .2% )
ã Growth: 4.1%
ã Poverty rate: 34 .2%
ã Population growth: 2. 3%
Gross Domestic Product (GDP) Share
1960 20 00
ã Agriculture 30% 20 %
ã Manufacturing 29 % 25 .5%
ã Services 15% ... Commu-
nities, International Labour Organization Seminar on Measurement of the Quality of Em-
ployment, Geneva, May 27 29 , 20 02. Available at www.unece.org/stats/documents/ces/
sem.48/3.rev.1.e .pdf.
5
“Protection ... vii
Contents
List of Acronyms ix
1 Introduction 1
2International Labor Standards in the National Context:
Legal Frameworks and Monitoring 4
3 Implementing InternationalStandards at the National Level 17
4...
... requirements for reimbursements in paragraphs 104A, 128
and 129 and related disclosures in paragraphs 120 A(f)(iv), 120 A(g)(iv), 120 A(m) and
120 A(n)(iii).
Earlier adoption is encouraged. If earlier ... of: (i) 10% of 15,000 and (ii)
10% of 14,7 92) . In the following year (20 X2), the entity recognises in the profit or loss an actuarial gain of 25
(1, 525 less 1,500) divided by the expected average ... employer in accounting for all employee benefits, except those to
which IFRS 2 Share-based Payment applies.
2 This Standard does not deal with reporting by employee benefit plans (see IAS 26 Accounting...
... IPSAS standards are
based on extracts from the standards as contained in the 20 08 Hand-
book of International Public Sector Accounting Pronouncements of the
International Public Sector Accounting ... SAP for Public Sector
International Public Sector Accounting
Standards (IPSAS)
Impacts and Compliance Aspects
11
International Public Sector AccountingStandards (IPSAS)
OVERALL CONCLUSIONS ... uniform internationalaccounting
standards. Many public sector entities are in the process of
adopting uniform standards, leading in turn to compliance
issues. As the move to international standards...
... changes in accounting policies have been notified. In July 20 02, the
Central Government had constituted a committee on formulation of Accounting
Standards under the Act [„the Committee (20 02) ‟]. ... the AccountingStandards issued by the
ICAI and another set in accordance with the AccountingStandards to be
notified under the Act. The Committee (20 02) , therefore, recommended that
the Accounting ... various standards so that income for tax
purpose can be computed precisely and objectively.
1 .2 Since the introduction of these provisions, two AccountingStandards relating
to disclosure of accounting...
... y
r
2
, với y
r
1
=
e
2x
2
là nghiệm riêng của y
′′
− 2 y
′
+ y =
e
2x
2
y
r
2
=
−e
−2x
1 8
là nghiệm riêng của y
′′
− 2 y
′
+ y =
−e
−2x
2
. Keát luaän: y
tq
= y
0
+ y
r
1
+ y
r
2
.
1 -CA 2.
... riêng.
dx
dt
= 5 x + y + z
dy
dt
= 2 x + 6 y + 2 z
dz
dt
= x + y + 5 z
Đáp án
Câu 1(.5 điểm). Khai triển: s in x + ln ( s in x +
( 1 + x
2
) =
x
3
6
+ o( x
3
) ; t a n x− x c o s
2
x =
4x
3
3
+ o( x
3
)
→ ... x +
( 1 + x
2
)
t a n x − x c o s
2
x
= lim
x→0
x
3
6
+ o( x
3
)
4x
3
3
+ o( x
3
)
=
1
8
.
Câu 2( 1.5 điểm). Tập xác định x > −1 , đạo hàm: y
′
= ( 1 + x)
1/(x+1)
·
1
(1+x)
2
( 1 − ln ( x...