... 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...
Ngày tải lên: 17/02/2014, 10:20
... 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...
Ngày tải lên: 08/04/2014, 12:12
Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf
... to do so. International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International ... comprise: (a) International Financial Reporting Standards; (b) International Accounting 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 International Accounting Standards...
Ngày tải lên: 17/02/2014, 10:20
Tài liệu International Accounting Standard 12 Income Taxes pdf
... 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 International Accounting Standards Board in 20 08) amended paragraphs 21 and 67 and added paragraphs 32A and 81(j) and (k). An entity shall apply those...
Ngày tải lên: 17/02/2014, 10:20
Tài liệu NATIONAL LEGAL FRAMEWORKS MONITORING INTERNATIONAL LABOR STANDARDS pdf
... 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 2 International Labor Standards in the National Context: Legal Frameworks and Monitoring 4 3 Implementing International Standards at the National Level 17 4...
Ngày tải lên: 19/02/2014, 09:20
International Accounting Standard 19 Employee Benefits pdf
... 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...
Ngày tải lên: 06/03/2014, 15:21
International public sector accounting standards (IPSAS) impact and compliance aspects
... 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 Accounting Standards (IPSAS) OVERALL CONCLUSIONS ... uniform international accounting 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...
Ngày tải lên: 14/03/2014, 00:02
DISCUSSION PAPER ON TAX ACCOUNTING STANDARDS pdf
... 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 Accounting Standards issued by the ICAI and another set in accordance with the Accounting Standards 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 Accounting Standards relating to disclosure of accounting...
Ngày tải lên: 23/03/2014, 00:20
International Macroeconomics and Finance: Theory and Empirical Methods Phần 2 pdf
Ngày tải lên: 05/08/2014, 13:20
David G. Luenberger, Yinyu Ye - Linear and Nonlinear Programming International Series Episode 2 Part 9 pdf
Ngày tải lên: 06/08/2014, 15:20
INTERNATIONAL ENVIRONMENTAL STANDARDS HANDBOOK - PART 2 pot
Ngày tải lên: 11/08/2014, 06:23
Đại số tuyến tính bài 2.pdf
... thức cấp n (n 2) sau đây: D = 1 2 2 . . . 2 2 2 2 . . . 2 2 2 3 . . . 2 . . . . . . . . . . . . . . . 2 2 2 . . . n Bài giải: Nhân dòng (2) với (−1) rồi ... = 1 2 2 . . . 2 2 2 2 . . . 2 0 0 1 . . . 0 . . . . . . . . . . . . . . . 0 0 0 . . . n − 2 (1) = 1 2 2 . . . 2 0 2 2 . . . 2 0 0 1 . . . ... > 2 (x 2 − x 1 )(y 2 − y 1 ) nếu n = 2 Ví dụ 4 .2: Tính định thức cấp n (n 2) D = sin 2 1 sin(α 1 + α 2 ) . . . sin(α 1 + α n ) sin(α 2 + α 1 ) sin 2 2 ) . . . sin(α 2 +...
Ngày tải lên: 04/08/2012, 14:24
New Insight into IELTS Student book with answers 2008 Reading - Part 2.pdf
Ngày tải lên: 07/08/2012, 11:56
Đề thi và đáp án môn Toán cao cấp 2.pdf
... 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...
Ngày tải lên: 15/08/2012, 09:02
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