property plant and equipment ias 16

... 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 ... and Errors (IAS 8) 41 Events After the Reporting 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 ... 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...

Ngày tải lên: 16/03/2014, 08:33

... from the revaluation of property, plant and equipment and from foreign exchange EC staff consolidated version as of 16 September 2009, FOR INFORMATION PURPOSES ONLY EN – EU IAS 28 translation differences ... consolidated version as of 16 September 2009, FOR INFORMATION PURPOSES ONLY EN – EU IAS 28 19 When an investment ceases to be an associate and is accounted for in accordance with IAS 39, the fair value ... associates and joint ventures), after any adjustments necessary to give effect to uniform accounting policies (see paragraphs 26 and 27) 22 Profits and losses resulting from ‘upstream’ and ‘downstream’...

Ngày tải lên: 06/03/2014, 15:21

... electrical wire and cable, wooden products, computer parts, shoes and sandals, coal, handicraft fine arts goods and plastic products Of these items, just three items are crude oil, sea products and garments ... issues, and improve the social and natural environment *To build a clean, strong and effective public administration, combat and tackle corruption, wastefulness and excessive bureaucracy, and promote ... brisk foreign investment and firm domestic demand, will grow 7.8% this year and 8% next year The investment pact between Japan and Vietnam took effect in late 2004 Japan and Vietnam are also to...

Ngày tải lên: 27/10/2012, 16:51

... right to use land in accordance with the law on land; c.Resources, the value of the right to use water and sea surfaces in accordance with the law; d .Equipment, machinery, plant and other construction ... protection, and occupational safety as specified in the economic-technical explanatory statement, technical designs, and provisions on importing equipment and machinery 2 .Equipment and machinery ... following sectors and regions : 1.Sectors : a.Production of exports; b.Husbandry, farming and processing of agricultural produce, forestry, and aquaculture; c.Utilization of high technology and modern...

Ngày tải lên: 06/11/2012, 15:51

... Institutions and World Resources Institutions cited in Cailloux and Jones, 1999 Indonesia Foreign Direct Investment in Thailand FDI in Thailand has been a major contributor to Thailand's economic ... restrictions, and the devaluation of asset prices The majority of FDI into Thailand originates in Japan, the US and Singapore and is concentrated in export-oriented sectors such as electronics and automobile ... markets), "a country should produce and export those goods and services for which it is relatively more productive than other countries and import those goods and servi ces for which other countries...

Ngày tải lên: 08/11/2013, 23:15

... right to use land in accordance with the law on land; c.Resources, the value of the right to use water and sea surfaces in accordance with the law; d .Equipment, machinery, plant and other construction ... protection, and occupational safety as specified in the economic-technical explanatory statement, technical designs, and provisions on importing equipment and machinery 2 .Equipment and machinery ... following sectors and regions : 1.Sectors : a.Production of exports; b.Husbandry, farming and processing of agricultural produce, forestry, and aquaculture; c.Utilization of high technology and modern...

Ngày tải lên: 21/12/2013, 03:15

... 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 1–43 and the Appendix ... 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, the Preface to International Financial Reporting Standards and ... revaluation of property, plant and equipment and from foreign exchange translation differences The investor’s share of those changes is recognised in other comprehensive income of the investor (see IAS...

Ngày tải lên: 23/12/2013, 12:15

... 110.0 Vốn chủ sở hữu 290.0 370.0 Tổng Nguồn vốn 400.0 480.0 Nợ Đầu tư vào Cty Liên kết Có Tiền 160 .0 160 .0 Căn ghi sổ KT, lập trình bày BCTC hợp ĐT trực tiếp vào Cty liên kết BCTC công ty liên kết ... 1/1/200N, Công ty A mua 40% cổ phần Công ty B (Công ty A có ảnh hưởng đáng kể với Công ty B) với giá 160 tiền mặt :   Giá trị ghi sổ Giá trị hợp lý Tiền                   30.0   30.0 Khoản phải thu ... thu nhập doanh nghiệp Ví dụ:  Tại ngày mua, Công ty A xác định: - Giá gốc mua khoản đầu tư là: 160 - Giá trị ghi sổ 40% TS xác định là: 40% x (400-110) = 11 - Tổng chênh lệch: 44 - Phân bổ cho...

Ngày tải lên: 29/12/2013, 14:27

... đáng kể Bán 90% lợi ích Công ty liên kết B: Giá bán 170.00 Giá vốn 90% 161 .6 145.44 Lãi 24.56 Giá trị lại 10% 161 .6 16. 16 Tỷ lệ ảnh hưởng B 4% ==> chuyển sang PP Giá gốc Các bút toán điều chỉnh: ... 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 ... sánh VAS 07 IAS 08 việc trình bày khoản đầu tư vào công ty liên kết BCTC riêng nhà đầu tư VAS 07- Kế toán khoản đầu tư công ty liên kết Phạm vi Không quy định trường hợp phạm vi IAS 28 - Kế toán...

Ngày tải lên: 30/12/2013, 16:14

... national and subnational levels in Vietnam (Mirza and Giroud 2004, Nguyen and Haughton 2002, Pham 2002, Nguyen Phuong Hoa 2002, Hsieh 2005, Meyer and Nguyen 2005, Parker et al 2005 and Nguyen ... Central Coast South Central Coast Central Highland Central Highland South East South East Mekong River Delta Mekong River Delta Oil and Gas Oil and Gas 10 2.4 Country of origin Table documents ... percent and the register capital 20 percent Table FDI by country of origin, 1988-2006 No 10 Countries and Territories Taiwan Singapore Korea Japan Hong Kong British Virgin Islands Netherlands France...

Ngày tải lên: 16/01/2014, 01:28

... Thousand Leagues Under The Sea (1870), and Around the World in Eighty Days (1873) Verne wrote about space, air, and underwater travel before air travel and practical submarines were invented, and ... combustion or incandescence, and for an unfailing supply of mechanical energy for all the needs of industry Yes, all these wonders have been wrought by the accumulator and the transformer And can we ... ago its subscription list contained but a few hundred thousand names, and then Mr Fritz Napoleon Smith bought it for a mere trifle, and originated telephonic journalism Every one is familiar...

Ngày tải lên: 17/02/2014, 04:20

... investment in education and income distribution is part of a more complex relationship between education and economic growth on the one hand and between economic growth and income distribution ... conducive to private investment and technological innovation is necessary, as is political and social stability to underpin public and private investment And asset and social inequalities directly ... Growth and Poverty Reduction by Region, 1980–2000 (percent) 12 Europe and Central Asia Latin America and the Caribbean Sub-Saharan Africa South Asia Ϫ4 East Asia and Pacific Ϫ8 Middle East and North...

Ngày tải lên: 20/02/2014, 19:20

... changing role of key intermediaries, and discuss how managers can leverage these relationships to improve their contact and understanding of investors and expand their reach into investor organizations ... thematic moves related to supply and demand In this context, supply and demand cover areas with broad economic impacts such as monetary policy, sovereign debt issuance, and commodity prices—all factors ... Foundations Total 2006 2011 2016E 2006 2011 2016E 2006 2011 2016E 2006 2011 2016E $23,237 $27,510 $32,568 $2,875 $4,794 $7,994 $425 $670 $1,057 $26,537 $32,974 $41,619 14% 16% 18% 20% 25% 30% 39% 53%...

Ngày tải lên: 07/03/2014, 13:20

... public and private investment in job creation, business and industry expansion, economic and physical redevelopment, transportation and infrastructure, health care and higher education, and agricultural ... used by thousands of issuers and manufacturers to invest in new facilities, production lines, machinery and equipment, and technological advancements that help bolster productivity and also create ... 2011, www.janney.com 13 CDFA and thousands of industry stakeholders stand ready to partner with Congress and the Administration to ensure the longterm availability and productivity of tax-exempt...

Ngày tải lên: 15/03/2014, 03:20

... New York and Illinois trade sixth and seventh place, and Georgia and North Carolina trade tenth and eleventh; and NASA, in which case Texas and Massachusetts trade fourth and fifth place, and Florida ... scientists and engineers, and ensuring the prosperity of universities and colleges and the economic settings in which they operate, it is important to assess and monitor the size and profile ... technology decisionmakers understand the likely consequences of their decisions and choose among alternative policies; and • Helps improve understanding in both the public and the private sector of...

Ngày tải lên: 15/03/2014, 22:20

Ngày tải lên: 16/03/2014, 03:20

... schooling, and mother’s years of schooling 16 509 2,524 11,781 Model 053 (.052) 047 (.043) - .162 *** (.049) -.178*** (.040) 511 2,524 11,781 Table2 Coefficients (and Standard Errors) of Older and Younger ... 1,992 and 2,040 respondents interviewed, with 64% and 45% response rates, respectively, in 2002 and 2007 We choose the 2002 and 2007 TSCS because they included information about age, sex, and education ... RAND Labor and Population Working Paper No 891 RAND Corporation, Santa Monica, CA C Y Cyrus Chu and Ruoh-Rong Yu 2010 Understanding Chinese Families: A Comparative Study of Taiwan and Southeast...

Ngày tải lên: 16/03/2014, 07:20

... of companies and the issuance of shares; interest on loans and debts to third parties; royalties; and service fees Special expenses, such as contributions and premiums for life and health insurance, ... Belarus Hungary Mongolia Switzerland Belgium India Morocco Tajikistan Belize Indonesia Nepal Thailand Bosnia-Hercegovina Iran Netherlands Tunisia Brazil Ireland New Zealand Turkey Bulgaria Israel Norway ... rates; • In-force and pending tax treaty rates on dividends, interest and royalties; • Indirect tax rates (VAT/GST/sales tax); and • Holding company and transfer pricing regimes Guides and Highlights...

Ngày tải lên: 16/03/2014, 17:20

... value of the property There is a flat rate deduction on the property tax payable on an individual’s main residence The property tax on buildings and land also applies to buildings and land located ... duties The standard VAT rate is 21%, with reduced rates of 4% and 10% Some services are exempt from VAT (e.g banking and financial and insurance services, gaming and gambling, the sale and lease ... commerce oversee registration and fees License fees License fees are levied on industrial and intellectual property, books and accounts, firearms and gambling 19 Italy Taxation and Investment Guide 2012...

Ngày tải lên: 16/03/2014, 17:20

... the Economic and Monetary Union Austria Belgium Cyprus Estonia Finland France Germany Greece Ireland Italy Luxembourg Malta Netherlands Portugal Slovakia Slovenia Spain 1.3 Banking and financing ... Hungary Moldova South Africa Barbados Iceland Monaco Spain Belgium India Mongolia Sweden Brazil Indonesia Morocco Switzerland Bulgaria Ireland Netherlands Thailand Canada Israel Norway Trinidad & Tobago ... gas and electricity, and a special 3% rate applies to printed materials, ebooks, water, pharmaceuticals, most food products, and radio and television broadcasting services Credit, loans and deposits...

Ngày tải lên: 16/03/2014, 17:20