so sánh báo cáo tài chính quốc tế với việt nam

... retrospective application in some areas where this could occur (paragraphs BC74–BC84). BC13 Some have suggested three further reasons for permitting or requiring prospective application in some cases: (a) ... to account separately for some embedded derivatives at fair value. Some respondents to ED 1 argued that retrospective application of this requirement would be costly. Some suggested either an ... not have consolidated a subsidiary acquired in a past business combination (for example, because the parent did not regard it as a subsidiary under previous GAAP or did not prepare consolidated...

Ngày tải lên: 22/10/2012, 15:51

... of reasonable expectations about future volatility, dividends and exercise behaviour. If so, an expected value should be calculated, by weighting each amount within the range by its associated probability ... the future are generally based on experience, modified if the future is reasonably expected to differ from the past. In some circumstances, identifiable factors may indicate that unadjusted historical ... experience is expected to be reasonably predictive of future experience. Expected early exercise B16 Employees often exercise share options early, for a variety of reasons. For example, employee...

Ngày tải lên: 14/12/2013, 01:16

... the acquiree. Preparation and presentation of consolidated financial statements B21 Consolidated financial statements prepared following a reverse acquisition are issued under the name of the legal parent (accounting ... presented in those consolidated financial statements also is retroactively adjusted to reflect the legal capital of the legal parent (accounting acquiree). B22 Because the consolidated financial ... regulations. In some situations, acquiree awards may expire as a consequence of a business combination. If the acquirer replaces those awards even though it is not obliged to do so, all of the...

Ngày tải lên: 14/12/2013, 01:16

... in the form of a Draft Statement of Principles (DSOP). The Board started discussing the DSOP in November 2001. The Board did not approve the DSOP or invite formal comments on it, but made it ... expected to do so from 2005. Because it was not feasible to complete this project for implementation in 2005, the Board split the project into two phases so that insurers could implement some aspects ... also meets the definition of an insurance contract. Although some might think of this as ‘self-insurance’, the risk retained arises from existing contractual obligations towards the customer. Some...

Ngày tải lên: 14/12/2013, 01:16

... that they should be so classified because they are being disposed of for one of the following reasons: (a) the subsidiary is in a different line of business from the entity, so disposing of it ... CHANGES FROM ED 4 BC84 COMPARISON WITH RELEVANT ASPECTS OF SFAS 144 BC85 DISSENTING OPINIONS ON IFRS 5 IFRS 5 BC © IASCF 703 Dissent of Harry K Schmid DO8 The main reasons for Mr Schmid’s dissent ... especially discontinued operations, disclosure could have been required to take effect as soon as such assets are likely to be sold, even if they are still in active use. DO13 Mr Schmid is fully in favour...

Ngày tải lên: 14/12/2013, 01:16

... of mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. exploration for and evaluation of mineral resources The search ... and some directly attributable costs. BC13 Similarly, the Board understands that expenditures incurred before the exploration for and evaluation of mineral resources cannot usually be associated with ... Exploration and evaluation are accounted for in the same way. Mineral resources BC16 Some respondents asked the Board to define mineral resources more precisely. The Board concluded that, for the purposes...

Ngày tải lên: 14/12/2013, 01:16

... advise it, the Board retained the IAS 30 steering committee, renamed the Financial Activities Advisory Committee (FAAC), as an expert advisory group. FAAC members had experience and expertise in banks, ... statements. Also, the settlement amount is important to some financial statement users, particularly creditors. Reclassification (paragraph 12) BC23 IAS 32 required disclosure of the reason for reclassification ... the reasonably possible range of the relevant risk variable, rather than all reasonably possible changes. (e) the time frame for which entities should make an assessment about what is reasonably...

Ngày tải lên: 14/12/2013, 01:16

... 1.2. Báo cáo tài chính hợp nhất. Theo VAS, các báo cáo tài chính hợp nhất chỉ bắt buộc vào cuối năm, các báo cáo giữa niên độ không bắt buộc mà chỉ khuyến khích lập báo cáo tài chính hợp ... lớn, thậm chí chúng ta đã dùng một số chuẩn mực kế toán quốc tế và chuẩn mực báo cáo tài chính quốc tế (IAS/ IFRS) áp dụng cho Việt Nam. Tuy nhiên, vẫn còn có những điểm khác nhau rất đáng ... Chuẩn mực Báo cáo tài chính quốc tế: Việt Nam và sự khác biệt Trong những năm gần đây, chế độ kế toán và chuẩn mực kế toán Việt Nam (VAS) đã có những thay đổi rất...

Ngày tải lên: 23/12/2013, 05:17

... which managers are held responsible. That structure is sometimes referred to as a matrix form of organisation. For example, in some entities, some managers are responsible for different product ... and allocating resources to, the segments of an entity, such disclosure would be consistent with the management approach. The Board also noted support for this disclosure from some commentators, ... resource allocations and to assess the performance of the enterprise. However, that level of detail may not be useful to readers of external financial statements, and it also may be cumbersome...

Ngày tải lên: 23/12/2013, 15:15

... also includes a non-derivative host—with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative. An embedded derivative causes some ... contractual cash flows are solely payments of principal and interest on the principal amount outstanding for the currency in which the financial asset is denominated (see also paragraph B5.13). B4.9 ... measured at fair value through profit or loss if doing so eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as an ‘accounting mismatch’) that...

Ngày tải lên: 23/12/2013, 15:15

... một khoảng cách lớn giữa chi phí để so n lập các báo cáo tài chính tuân thủ với các Chuẩn mực Báo cáo tài chính Quốc tế (IFRS) và những lợi ích gia tăng đối với người sử dụng về phương diện tính ... Chuẩn mực Báo cáo tài chính Quốc tế (IFRS): Thách thức đối với các doanh nghiệp hoạt động tại Việt Nam trong tiến trình hội nhập Ian Lydall Tổng Giám đốc PWC Chuẩn mực kế toán quốc tế là điều ... những nền kinh tế đang phát triển. Tuân thủ IFRS - Xu thế tất yếu tại Việt Nam Bộ Tài chính có nhiệm vụ xây dựng các chuẩn mực kế toán Việt Nam (VAS), về cơ bản dựa trên IFRS. Bộ Tài chính đã ban...

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