... vật t, sản phẩm, hàng hoá di chuyển từ kho đến kho khác nội đơn vị đến đơn vị nhận hàng ký gửi, hàng đại lý, gia công chế biến để thủ kho ghi vào thẻ kho, kếtoán ghi vào sổ chi tiết, làm chứng ... khon KTQT phi m bo n gin, tin li cho cụng tỏc k toỏn c bit tng trng hp doanh nghip x lý thụng tin bng cỏc phng tin k thut thụng tin hin i, cn phi mó húa cỏc ti khon k toỏn tng hp v chi tit tin ... kinh doanh IAS 02 ó a khỏi nim hng tn kho, phm vi hng tn kho v khỏi quỏt húa c nhng c im ca hng tn kho Trờn c s ú cú th xỏc nh c ni dung c th ca hng tn khodoanh nghip thuc bt k loi hỡnh kinh doanh...
... B1: THIẾT LẬP CHƯƠNG TRÌNH: • Chuẩn mực kếtoán quốc tế 02: Hàngtồnkho Phiên bao gồm sửa đổi kết từ IFRS ban hành lên • Chuẩn mực kếtoán quốc tế Hàngtồnkho ( IAS ) đưa đoạn văn 1-42 phụ lục ... đổi IAS hàngtồnkho ban hành (Áp dụng kể từ ngày 01 tháng năm 2005) 15 KTQT- NHÓM 8/14/16 III SO SÁNH IAS & VAS 2: GIỐNG NHAU: • Cả hai chuẩn mực Hàngtồnkhocủakếtoán Quốc tế kếtoán Việt ... giàm giá HTK VAS Cuối kỳ kếtoán năm, giá trị Đề cập đến dự phòng giá trị có thực hàngtồn thể thực giá trịkho nhỏ giá gốc phải lập dự thấp giá gốc phòng giảm giá hàngtồnkho 23 KTQT- NHÓM 8/14/16...
... Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting ... IAS International Accounting Standard Inventories Objective The objective of this Standard is to prescribe the accounting treatment for inventories A primary issue in accounting for inventories ... be seen as permitting a choice, resulting in inconsistent application of the Standard Accordingly, it deleted the words ‘in the context of the historical cost system in accounting for inventories’...
... insurance on purchases (e) Other handling costs relating to imports (f) Salaries of accounting department (g) Brokerage commission payable to indenting agents for arranging imports (h) Sales commission ... Salary of the administration personnel = CU6,000 Prepare the accounting entries to record the inventory cost in the accounting records of SME A Case study SME B, manufactures three products—products ... allocation of overheads) of a production run is CU300,000 The entity accounts for the by-product by deducting its selling price from the cost of the main products In this example, the costs to complete...
... Giá trị thực được, giá trị dự phòng giảm giá hàngtồnkho giá trị hoàn nhập dự phòng giảm giá hàngtồn kho; Giá trịhàngtồnkho cầm cố đảm bảo cho kho n nợ phải trả; Giá trịhàngtồnkho ... 4) Ghi giảm giá gốc hàngtồnkho cho với giá trị thực IAS: Việc gia giảm giá gốc hàngtồnkho cho với giá trị thực thực sở mặt hàngtồnkho (trong số trường hợp, thực nhóm hàng hoá có liên quan) ... giá gốc hàngtồnkho đối vơi nhóm hàng hoá 5) Trình bày báo cáo tài 12 IAS: ● Các sách kếtoán áp dụng bao gồm phương pháp tính giá trịhàngtồn kho; Việc phân loại phù hợp với doanh nghiệp; ...
... Giá trị thực được, giá trị dự phòng giảm giá hàngtồnkho giá trị hoàn nhập dự phòng giảm giá hàngtồn kho; Giá trịhàngtồnkho cầm cố đảm bảo cho kho n nợ phải trả; Giá trịhàngtồnkho ... 4) Ghi giảm giá gốc hàngtồnkho cho với giá trị thực IAS: Việc gia giảm giá gốc hàngtồnkho cho với giá trị thực thực sở mặt hàngtồnkho (trong số trường hợp, thực nhóm hàng hoá có liên quan) ... giá gốc hàngtồnkho đối vơi nhóm hàng hoá 5) Trình bày báo cáo tài 12 IAS: ● Các sách kếtoán áp dụng bao gồm phương pháp tính giá trịhàngtồn kho; Việc phân loại phù hợp với doanh nghiệp; ...
... Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting ... operating cycle An entity classifies such operating items as current liabilities even if they are due to be settled more than twelve months after the reporting period The same normal operating ... for reporting income and expenses and conducted preliminary testing Similarly, in the United States, the Financial Accounting Standards Board (FASB) added a project on performance reporting to...
... CASH FLOWS 10–17 Operating activities 13–15 Investing activities 16 Financing activities 17 REPORTING CASH FLOWS FROM OPERATING ACTIVITIES REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES ... Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting ... cash flows during the period classified by operating, investing and financing activities 11 An entity presents its cash flows from operating, investing and financing activities in a manner which...
... ACCOUNTING STANDARD ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS OBJECTIVE 1–2 SCOPE 3–4 DEFINITIONS 5–6 ACCOUNTING POLICIES 7–31 Selection and application of accounting policies ... Accounting Standard Accounting Policies, Changes in Accounting Estimates and Errors Objective The objective of this Standard is to prescribe the criteria for selecting and changing accounting ... change in an accounting policy, and is not a change in an accounting estimate When it is difficult to distinguish a change in an accounting policy from a change in an accounting estimate, the...
... the reporting period (adjusting events after the reporting period); and those that are indicative of conditions that arose after the reporting period (non-adjusting events after the reporting period) ... INTERNATIONAL ACCOUNTING STANDARD 10 EVENTS AFTER THE REPORTING PERIOD OBJECTIVE SCOPE DEFINITIONS 3–7 RECOGNITION AND MEASUREMENT 8–13 Adjusting events after the reporting period 8–9 Non-adjusting events ... its disclosures about the contingent liability in the light of that evidence Non-adjusting events after the reporting period 21 If non-adjusting events after the reporting period are material, non-disclosure...
... entity discloses any contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets Contingent liabilities and contingent assets may ... Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting ... the outcome of a contract, is accounted for as a change in accounting estimate (see IAS Accounting Policies, Changes in Accounting Estimates and Errors) The changed estimates are used in the...
... any tax-related contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets Contingent liabilities and contingent assets may ... respect of discontinued operations, the tax expense relating to: (i) (ii) (c) the gain or loss on discontinuance; and the profit or loss from the ordinary activities of the discontinued operation; ... retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error (see IAS Accounting Policies, Changes in Accounting Estimates and...
... Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting ... period IN12 An entity is required to begin depreciating an item of property, plant and equipment when it is available for use and to continue depreciating it until it is derecognised, even if during ... the change(s) shall be accounted for as a change in an accounting estimate in accordance with IAS Accounting Policies, Changes in Accounting Estimates and Errors 52 Depreciation is recognised even...
... Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting ... addition to meeting the requirements of IFRS 7, make the following disclosures for operating leases: (a) the total of future minimum lease payments under non-cancellable operating leases for ... business added during the period, after deducting the relevant amounts for cancelled leases Operating leases 49 Lessors shall present assets subject to operating leases in their statements of financial...
... entity discloses any contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets Contingent liabilities and contingent assets may ... Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting ... compensation for activities such as evaluating the borrower’s financial condition, evaluating and recording guarantees, collateral and other security arrangements, negotiating the terms of the instrument,...
... thốngtoàndoanhnghiệp suốt thời gian doanhnghiệp đó, theo phương thức thốngdoanhnghiệp khác Yêu cầu thôngtinkếtoánCác đặc điểm định tính báo cáo tài Tính trung thực Thôngtinkếtoán cần ... phương pháp hạch toán thay phép IAS 23Chi phí vay Các phương pháp tính giá trịhàngtồnkhoCác công thức giá trịhàngtồnkho VAS giới thiệu bốn phương pháp tính chi phí hàngtồnkho xếp hạng sau: ... MỰC KẾTOÁN VIỆT NAM(VAS) VÀ CHUẨN MỰC KẾTOÁN QUỐC TẾ(IAS) I MỘT SỐ KHÁINIỆM CƠ BẢN - Chuẩn mực kế toán: gồm nguyên tắc phương pháp kếtoán để ghi sổ kếtoán lập báo cáo tài (Điều 8, Luật Kế toán...
... Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting ... BY THIS STANDARD 17–19 REPORTING FOREIGN CURRENCY TRANSACTIONS IN THE FUNCTIONAL CURRENCY 20–37 Initial recognition 20–22 Reporting at the ends of subsequent reporting periods 23–26 Recognition ... Exchange—Capitalisation of Losses Resulting from Severe Currency Devaluations • SIC-19 Reporting Currency—Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 • SIC-30 Reporting Currency—Translation...