ke toan quoc te ias 2

... 21 2) Tài trợ Chính phủ .21 3) Trình bày khoản trợ cấp 21 XIII/ IAS 21 VAS 10 - Ảnh hưởng việc thay đổi tỷ giá hối đoái 22 1) Đơn vị tiền tệ kế toán 22 2) Ghi ... 12 III/ IAS VAS 02 – Hàng tồn kho 12 1) Hàng tồn kho 12 2) Phương pháp xác định giá trị hàng tồn kho 12 3) Phương pháp tính giá hàng tồn kho 12 4) Ghi ... đoái .22 3) Cơ sở kinh doanh nước báo cáo đồng tiền kinh tế lạm phát cao 23 XIV/ IAS 23 VAS 16 – Chi phí vay 23 1) Định nghĩa chi phí vay 23 2) Ghi nhận chi...

Ngày tải lên: 28/01/2013, 15:30

... tiền tệ hợp V/ IAS VAS 29 – Chính sách kế tốn, thay đổi ước tính kế tốn sai sót 1) Lựa chọn áp dụng sách kế tốn IAS: Các chuẩn mực IASB hướng dẫn có xem xét đến hướng dẫn thực khác IASB; Nếu khơng ... quan XVI/ IAS 26 - Kế toán báo cáo Quỹ hưu trí 1) Mục đích IAS: Xác định quy tắc tính tốn trình bày báo cáo tài quỹ hưu trí VAS: Khơg có chuẩn mực tương đương 2) Tóm tắt chuẩn mực IAS: - Đặt ... với giá trị đồng tiền kỳ 25 VAS: VN GAAG không đề cập đến vấn đề XX/ IAS 30 VAS 22 – Trình bày bổ sung báo cáo tài ngân hàng tổ chức tài tương tự 1) Trình bày báo cáo tài IAS: - u cầu ngân hàng...

Ngày tải lên: 10/04/2013, 14:29

... information Consistency of presentation STRUCTURE AND CONTENT 15 24 25 26 27 28 29 –31 32 35 36–37 38–44 45–46 47–138 Introduction 47–48 Identification of the financial statements 49–53 Statement of financial ... present consolidated financial statements and those that present separate financial statements as defined in IAS 27 Consolidated and Separate Financial Statements This Standard uses terminology that ... items in the financial statements If a line item is not individually material, it is aggregated with other items either in those statements or in the notes An item that is not sufficiently material...

Ngày tải lên: 06/11/2013, 22:15

... of 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 ... 36–39 EFFECTIVE DATE 40 WITHDRAWAL OF OTHER PRONOUNCEMENTS APPENDIX Amendments to other pronouncements APPROVAL OF IAS BY THE BOARD BASIS FOR CONCLUSIONS 9 62 © IASCF 41– 42 IAS International Accounting ... Inventories (IAS 2) is set out in paragraphs 1– 42 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 should...

Ngày tải lên: 13/12/2013, 20:15

... comprehensive income in the period ended 20 X2 Consolidated statement of financial position as at end of 20 X2 20 X2 20 X1 23 0 160 Accounts receivable 1,900 1 ,20 0 Inventory 1,000 1,950 Assets Cash and ... cost of 80 and accumulated depreciation of 60 was sold for 20 • accounts receivable as at the end of 20 X2 include 100 of interest receivable © IASCF 995 IAS IE Consolidated statement of comprehensive ... ACTIVITIES 18 20 21 REPORTING CASH FLOWS ON A NET BASIS 22 24 FOREIGN CURRENCY CASH FLOWS 25 28 INTEREST AND DIVIDENDS 31–34 TAXES ON INCOME 35–36 INVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND JOINT...

Ngày tải lên: 13/12/2013, 20:15

... retrospective application Disclosure 19 27 22 23 27 28 –31 CHANGES IN ACCOUNTING ESTIMATES 32 40 Disclosure 39–40 ERRORS 41–49 Limitations on retrospective restatement 43–48 Disclosure of prior period ... concept of materiality should be in Standards rather than in the Preface © IASCF 1 027 IAS BC BC 22 The application of the concept of materiality is set out in two Standards IAS (as revised in 20 07) continues ... Standard supersedes the following Interpretations: (a) SIC -2 Consistency—Capitalisation of Borrowing Costs; and (b) SIC-18 Consistency—Alternative Methods © IASCF 1 021 IAS Appendix Amendments to other...

Ngày tải lên: 13/12/2013, 20:15

... period 19 20 Non-adjusting events after the reporting period 21 22 EFFECTIVE DATE 23 WITHDRAWAL OF IAS 10 (REVISED 1999) 24 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 10 BY THE ... approve the financial statements Example The management of an entity completes draft financial statements for the year to 31 December 20 X1 on 28 February 20 X2 On 18 March 20 X2, the board of directors ... reporting period In September 20 07 the IASB amended the title of IAS 10 from Events after the Balance Sheet Date to Events after the Reporting Period as a consequence of the revision of IAS Presentation...

Ngày tải lên: 13/12/2013, 20:15

... 26 ) 2, 093 – 2, 093 24 7 – 24 7 Revenue (9 ,20 0 × 74) 6,808 2, 340 4,468 Expenses (8 ,20 0 × 74) 6,068 2, 093 3,975 740 24 7 493 9 ,20 0 6,808 2, 3 92 Expenses 8 ,20 0 6,068 2, 1 32 Profit 1,000 740 26 0 Year Profit ... Contract costs to complete 5,957 2, 0 32 – Total estimated contract costs 8,050 8 ,20 0 8 ,20 0 950 1,000 1,000 26 % 74% 100% Estimated profit Stage of completion © IASCF 1061 IAS 11 IE The stage of ... 450 25 0 100 1, 420 Contract costs incurred recognised as contract expenses in the period in accordance with paragraph 22 110 450 350 25 0 55 1 ,21 5 – 60 100 – 45 20 5 Contract costs that relate to...

Ngày tải lên: 13/12/2013, 20:15

... income 2, 000 2, 000 2, 000 2, 000 2, 000 Depreciation for tax purposes 2, 500 2, 500 2, 500 2, 500 Taxable profit (tax loss) (500) (500) (500) (500) 2, 000 Current tax expense (income) at 40% (20 0) (20 0) (20 0) ... statement of comprehensive income includes the following: Year Income 2, 000 2, 000 2, 000 2, 000 2, 000 Depreciation 2, 000 2, 000 2, 000 2, 000 2, 000 Profit before tax 0 Current tax expense (income) (20 0) ... benefits 2, 000 Deferred income taxes – 12, 475 Long-term debt 12, 475 (2, 000) – 9, 020 9, 020 28 ,26 5 26 ,26 5 5,000 5,000 – – – – Retained earnings 39,685 17,135 TOTAL LIABILITIES/EQUITY 72, 950 48,400...

Ngày tải lên: 13/12/2013, 20:15

... costs 12 14 MEASUREMENT AT RECOGNITION 15 28 Elements of cost 16 22 Measurement of cost 23 28 MEASUREMENT AFTER RECOGNITION 29 –66 Cost model 30 Revaluation model 31– 42 Depreciation 43– 62 Depreciable ... appropriate to depreciate separately amounts reflected in the cost of that item that are attributable to favourable or unfavourable lease terms relative to market terms 45 A significant part of an item ... exchange transactions BC17–BC24 MEASUREMENT AFTER RECOGNITION BC25–BC33 Revaluation model BC25 Depreciation: unit of measure BC26–BC27 Depreciation: depreciable amount BC28–BC29 Depreciation: depreciation...

Ngày tải lên: 13/12/2013, 20:15

... STATEMENTS OF LESSEES 20 –35 Finance leases 20 – 32 Initial recognition Subsequent measurement Disclosures 20 24 25 –30 31– 32 Operating leases 33–35 Disclosures 35 LEASES IN THE FINANCIAL STATEMENTS OF LESSORS ... (i) (ii) 11 72 later than one year and not later than five years; (iii) (b) not later than one year; later than five years unearned finance income © IASCF IAS 17 (c) (d) the accumulated allowance ... recognised at the time of sale If artificially low rates of interest are quoted, selling profit is restricted to that which would apply if a market rate of interest were charged 46 Costs incurred by a...

Ngày tải lên: 13/12/2013, 20:15

... RENDERING OF SERVICES 20 28 INTEREST, ROYALTIES AND DIVIDENDS 29 –34 DISCLOSURE 35–36 EFFECTIVE DATE 37 APPENDIX 1186 © IASCF IAS 18 International Accounting Standard 18 Revenue (IAS 18) is set out ... effectively constitutes a financing transaction, the fair value of the consideration is determined by discounting all future receipts using an imputed rate of interest The imputed rate of interest is the ... equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 18 should be read in the context of its objective, the Preface to International Financial Reporting...

Ngày tải lên: 13/12/2013, 20:15

... later date Year 131 26 2 393 524 – current year (1% of final salary) 131 131 131 131 131 – current and prior years 131 26 2 393 524 655 Opening obligation – 89 196 324 476 Interest at 10% – 20 ... value, at the expected retirement date, of a monthly pension of 0 .2% of the estimated final salary payable from the expected retirement date until the expected date of death is attributed to each year ... paragraphs 120 A(b)–(e), (j), (n), (o), (q) and 121 The other disclosures required by paragraph 120 A not apply [Deleted] © IASCF IAS 19 State plans 36 An entity shall account for a state plan in...

Ngày tải lên: 13/12/2013, 20:15

... EFFECTIVE DATE 1 328 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 All the ... after the effective date of the Standard © IASCF 1335 IAS 20 Effective date 41 This Standard becomes operative for financial statements covering periods beginning on or after January 1984 42 IAS ... 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 Financial Reporting Standards...

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 ... ứng Khơng có chuẩn mực tương ứng VAS 28 Khơng có chuẩn mực tương ứng Báo cáo phận (Dựa IAS 14báo cáo phận- IAS IAS IAS IAS IAS VAS 21 VAS 02 VAS 24 VAS 29 IAS 27 Trình bày báo cáo tài Hàng tồn kho ... nhận xác định Bất động sản đầu tư Nông nghiệp VAS 23 VAS 15 VAS 17 VAS 28 VAS 03 VAS 06 VAS 14 VAS 10 VAS 16 VAS 26 VAS 25 VAS 22 VAS 08 VAS 30 VAS 27 VAS 18 VAS 04 VAS 05 thay IFRS 8) Trình bày...

Ngày tải lên: 23/12/2013, 06:17

... FOR CONCLUSIONS 1338 50 © IASCF 61– 62 IAS 21 International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (IAS 21 ) is set out in paragraphs 1– 62 and the Appendix All the ... 1339 IAS 21 Introduction IN1 International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (IAS 21 ) replaces IAS 21 The Effects of Changes in Foreign Exchange Rates (revised ... of Financial Statements under IAS 21 and IAS 29 • SIC-30 Reporting Currency—Translation from Measurement Currency to Presentation Currency Reasons for revising IAS 21 IN2 The International Accounting...

Ngày tải lên: 23/12/2013, 12:15

... 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 27 24 10 28 25 11 None 29 26 12 30 None 13 10 31 ... 17–19 Suspension of capitalisation 20 21 Cessation of capitalisation 22 25 DISCLOSURE 26 TRANSITIONAL PROVISIONS 27 28 EFFECTIVE DATE 29 WITHDRAWAL OF IAS 23 (REVISED 1993) 30 APPENDIX Amendments ... from a date before January 20 09, it shall disclose that fact Withdrawal of IAS 23 (revised 1993) 30 1376 This Standard supersedes IAS 23 Borrowing Costs revised in 1993 © IASCF IAS 23 Appendix...

Ngày tải lên: 23/12/2013, 12:15

... DISCLOSURE 12 22 EFFECTIVE DATE 23 23 A WITHDRAWAL OF IAS 24 (REFORMATTED 1994) APPENDIX Amendment to IAS 30 APPROVAL OF IAS 24 BY THE BOARD BASIS FOR CONCLUSIONS 1390 © IASCF 24 IAS 24 International ... period Withdrawal of IAS 24 (reformatted 1994) 24 This Standard supersedes IAS 24 Related Party Disclosures (reformatted in 1994) © IASCF 1399 IAS 24 Appendix Amendment to IAS 30 This amendment ... was issued in 20 03 has been omitted, as IAS 30 was superseded by IFRS in August 20 05 1400 © IASCF IAS 24 Approval of IAS 24 by the Board International Accounting Standard 24 Related Party Disclosures...

Ngày tải lên: 23/12/2013, 12:15

... benefits 23 26 Frequency of actuarial valuations 27 Financial statement content 28 –31 ALL PLANS 32 36 Valuation of plan assets 32 33 Disclosure 34–36 EFFECTIVE DATE 1406 37 © IASCF IAS 26 International ... adopted by the IASB IAS 26 should be read in the context of the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements ... IAS 26 CONTENTS paragraphs INTERNATIONAL ACCOUNTING STANDARD 26 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS SCOPE 1–7 DEFINITIONS 8– 12 DEFINED CONTRIBUTION PLANS...

Ngày tải lên: 23/12/2013, 12:15

... 3 19 16 35 28 4 20 17 36 29 5 21 32 37 38 6 22 18 38 39 7 23 19 39 40 8 24 20 40 41 9 25 21 41 42 10 10 26 22 42 43 11 11 27 23 43 44 12 12 28 24 44 46 13 13 29 25 45 None 14 14 30 26 15 15 31 ... 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 ... Conclusions on IASs 21 , 28 and 31 and on SIC-7 as issued at 10 January 20 08 © IASCF 1453 IAS 27 BC Guidance on implementing IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments...

Ngày tải lên: 23/12/2013, 12:15