statement of cash flows ias 7

... force IAS Still in Force for 2009 Financial Statements IAS 1, IAS 2, IAS 7, IAS 8, IAS 10, IAS 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 ... 498 472 330 5 27 7,612 (1 17) 7, 495 6,100 (231) 5,869 6,2 37 (330) 5,9 07 7,081 414 7, 495 5,394 475 5,869 5,206 70 1 5,9 07 170 29 86 13 5 12 (2) (32) STATEMENT OF CASH FLOWS (IAS 7) INTRODUCTION IAS ... 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 of Financial Statements Inventories Statement of Cash Flows Accounting Policies,...

Ngày tải lên: 16/03/2014, 08:33

... investor’s share of the profit or loss of the investee after the date of acquisition The investor’s share of the profit or loss of the investee is recognised in the investor’s profit or loss Distributions ... those financial statements Entities that are exempted in accordance with paragraph 10 of IAS 27 Consolidated and Separate Financial Statements from consolidation, paragraph of IAS 31 Interests ... the scope of its financial statements to include its share of profits or losses of such an associate As a result, application of the equity method provides more informative reporting of the net...

Ngày tải lên: 06/03/2014, 15:21

... 3,409 ,77 6,106 3, 377 ,356,858 Petroleum and Gas 47, 000,000 1,0 67, 420 Heavy Industry 296 2,252,813,522 1,530 ,76 0,564 Light Industry 92 248,445,618 153,696,639 Foodstuff Industry 20 140,199,010 110,4 47, 390 ... trend of stronger Yen, there was a boom of investment from Japan in Vietnam with total number projects of 64 and total investment of 17. 7 billion Yen In 1995, there were 50 investment projects of ... Unit: 100 million Yen Year 199 199 1995 1996 19 97 1998 1999 2000 2001 2002 2003 200 2005 Vietnam 0.63 0.32 12.6 51 .7 177 192 359 381 65.6 23.6 97. 4 72 79 .92 3 4 In 1994, Japan’s FDI increased up...

Ngày tải lên: 27/10/2012, 16:51

... Meetings of the board of management shall be convened by the chairman of the board of management Meetings of the board of management must have a quorum of at least two thirds of the members of the ... issuance of the investment licence The chairman of the board of management may concurrently hold the position of general director of the joint venture enterprise 2.The term of office of the members of ... provisions of this Law shall be entitled to a reduction of profits tax of twenty (20) per cent of the otherwise applicable tax rate, with the exception of cases where the ten (10) per cent rate of profits...

Ngày tải lên: 06/11/2012, 15:51

... 74 9 U.K 45 10 129 161 44 55 57 118 134 230 Hong Kong 281 463 582 193 318 279 215 472 460 420 Singapore 245 259 269 61 184 136 275 314 530 1,151 Other 654 463 356 72 4 498 71 7 76 9 680 3,434 1 973 ... Table 4: NET FLOWS OF FDI IN THAILAND, BY MAJOR COUNTRIES (US$ MILLION) 1990 Japan 1991 1992 1993 1994 1995 1996 19 97 1998 1,351 1,528 1999 1,1 17 624 343 305 123 556 523 77 8 USA 246 2 37 472 286 155 ... BILLION) Type of Investment Official Development Finance Foreign Direct Investment Debt Flows Portfolio Equity Flows US$ (billion) 1990 1991 1992 1993 1994 1995 1996 19 97 Total (90- 97) 50 60 50...

Ngày tải lên: 08/11/2013, 23:15

... Meetings of the board of management shall be convened by the chairman of the board of management Meetings of the board of management must have a quorum of at least two thirds of the members of the ... issuance of the investment licence The chairman of the board of management may concurrently hold the position of general director of the joint venture enterprise 2.The term of office of the members of ... provisions of this Law shall be entitled to a reduction of profits tax of twenty (20) per cent of the otherwise applicable tax rate, with the exception of cases where the ten (10) per cent rate of profits...

Ngày tải lên: 21/12/2013, 03:15

... investor’s share of the profit or loss of the investee after the date of acquisition The investor’s share of the profit or loss of the investee is recognised in the investor’s profit or loss Distributions ... Smith Geoffrey Whittington Tatsumi Yamada © IASCF 1 477 IAS 28 BC Basis for Conclusions on IAS 28 Investments in Associates This Basis for Conclusions accompanies, but is not part of, IAS 28 Introduction ... Separate financial statements IN15 1466 The requirements for the preparation of an investor’s separate financial statements are established by reference to IAS 27 © IASCF IAS 28 International...

Ngày tải lên: 23/12/2013, 12:15

... BCTC hợp Thuyết minh BCTC hợp Trình bày khoản đầu tư vào công ty liên kết BCTC hợp So sánh VAS 07 IAS 28 BCTC riêng NĐT           Phạm vi Ảnh hưởng đáng kể Quyền biểu tiềm tàng PP Vốn ... VCSH Năm tài Ghi nhận lỗ Lỗ giảm giá tài sản BCTC riêng nhà đầu tư Trình bày BCTC So sánh VAS 07 IAS 28 BCTC hợp          Đối tượng áp dụng Khả vận dụng Phạm vi Thời điểm lập PP sử dụng ... 210.0        290.0 Tổng Tài sản 400.0 480.0 Nợ phải trả               110.0 110.0 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...

Ngày tải lên: 29/12/2013, 14:27

... So 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 ... 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 ... 4.3.6 Điều chỉnh giá trị khoản đầu tư nhà đầu tư công ty liên kết sử dụng sách kế toán khác 27 4.3 .7 Xác định ghi nhận phần lãi lỗ nhà đầu tư công ty liên kết khoản điều chỉnh khác từ sau ngày...

Ngày tải lên: 30/12/2013, 16:14

... 26 172 41 67 0.040 1.5 Construction 99 371 52 0.018 14106 479 04 0. 173 2049334 679 0.190 282900311 0.043 Agriculture – Foresty – Aquaculture II 34950 073 6 0.2 47 140 874 479 8 0.083 993 473 472 0.0 47 896 872 319 ... countries Number of projects 1550 452 1263 73 5 375 275 74 178 306 200 5408 6813 % 0.23 0. 07 0.19 0.11 0.06 0.04 0.01 0.03 0.04 0.03 0 .79 Total capital 8112.35 8 076 .01 77 99.43 73 98.91 5 279 .52 3225.64 ... 449803965 0.0 47 332855 272 Total 141 270 9323 1.000 170 178 2 075 5 1.000 21263 471 864 1.000 102109 170 70 0.124 1.000 Source: Foreign Administration, MPI 3.3 Regional distribution of FDI According to official...

Ngày tải lên: 16/01/2014, 01:28

... Days (1 872 ) A Journey into the Center of the Earth (1 877 ) The Mysterious Island (1 874 ) From the Earth to the Moon (1865) An Antartic Mystery (1899) The Master of the World (1904) Off on ... year of grace 2889, is the history of one day in the life of the editor of the Earth Chronicle And the history of that one day is the history of 365 days every year, except leap-years, and then of ... wires of which communicate with his Paris mansion The telephote! Here is another of the great triumphs of science in our time The transmission of speech is an old story; the transmission of images...

Ngày tải lên: 17/02/2014, 04:20

... Yemen, Rep of Mean 7. 4 7. 2 6.9 7. 1 7. 3 7. 2 — 7. 3 6.4 7. 2 7. 2 7. 2 7. 0 7. 3 7. 5 7. 2 6.9 — 7. 6 7. 1 7. 4 6.2 6 .7 5.5 6.5 7. 1 — 6.9 4.9 7. 6 6.9 9.3 6.8 7. 3 7. 7 6.2 6.4 — 7. 7 6.9 4.5 3.8 6.0 4.0 4 .7 5.9 5.4 ... Yemen, Rep of Mean 0.816 0 .72 4 — — 0.838 0.852 0.655 0.662 — — — — — — 0 .71 3 0.818 — — — 0 .76 0 0 .76 7 0.665 — 0.846 0 .78 3 0.8 07 0.614 0 .71 2 — 0 .71 7 — — — — 0. 674 0 .75 8 0 .76 4 — 0.991 0 .75 8 0 .70 7 0.631 ... 0.484 0. 370 0. 472 0.4 97 0.414 0.3 57 0.413 0.3 17 0.482 0.3 67 0. 473 0.469 0.424 0.335 0.410 0. 272 0.4 37 0.368 0.485 0.384 0.418 0.343 0.3 87 0. 270 0.434 0. 374 0.489 0. 373 0.359 0.346 0. 378 0.2 67 0.429...

Ngày tải lên: 20/02/2014, 19:20

... 21% 25% 30% 25% 53% 37% 37% 23% 25% 23% Hedge Funds Assets $683 $ 977 $958 $145 $364 $400 $89 $133 $153 $9 17 $1, 474 $1,511 Hedge Fund as % of Total Assets 2.9% 3.6% 2.9% 5.0% 7. 6% 5.0% 20.9% 19.9% ... 2016E $23,2 37 $ 27, 510 $32,568 $2, 875 $4 ,79 4 $7, 994 $425 $ 670 $1,0 57 $26,5 37 $32, 974 $41,619 14% 16% 18% 20% 25% 30% 39% 53% 55% 15% 18% 21% $3,253 $4,402 $5,862 $ 575 $1,199 $2,398 $166 $355 $581 ... Hedge Fund as % of Alternatives 21% 22% 23% 25% 30% 35% 53% 37% 40% 23% 25% 28% Hedge Funds Assets $683 $ 977 $1,398 $145 $364 $839 $89 $133 $233 $9 17 $1, 474 $2, 470 Hedge Fund as % of Total Assets...

Ngày tải lên: 07/03/2014, 13:20

... higher education institutions, other non-profits, investors, finance professionals, bond counsels, and thousands of other dedicated professionals Council of Development Finance Agencies ■ Built ... Not-For-Profits These bonds finance projects owned and used by not-for-profit corporations that qualify for exemption under Section 501(c)(3) of the IRC Due to the relative affordability of this type of ... 16,000 airports 25,000 miles of intercoastal waterways 70 ,000 dams 900,000 miles of pipe in water systems 15,000 waste water treatment plants Source: National League of Cities Through the tax exemption,...

Ngày tải lên: 15/03/2014, 03:20

... 75 .7 54.2 78 .9 80.5 83.2 84.2 79 .7 80.9 84.5 80.8 93 .7 71 .7 79.5 75 .4 80.5 79 .8 85 .7 67. 9 87. 0 85.0 91.4 83.1 69.1 76 .9 81 .7 88 .7 55.9 83.9 88.3 77 .0 87. 9 82.2 62.1 67. 8 56.8 73 .1 87. 0 87. 7 92.9 ... 67. 7 74 .8 68.2 74 .2 36 .7 77. 9 82.8 76 .3 79 .0 81.6 74 .9 70 .4 69.5 87. 0 85.3 72 .5 83.6 83.2 68.8 57. 1 70 .0 87. 4 70 .9 91.5 71 .1 61.2 61.9 88.2 72 .2 77 .1 43.1 73 .2 51.9 84.8 79 .8 78 .7 92.9 57. 5 89.2 ... 313 302 273 260 245 221 189 182 171 164 162 130 122 1 17 64.9 77 .1 72 .6 73 .4 67. 5 52.8 79 .7 64.1 66.9 84 .7 72.0 70 .6 78 .4 85.3 68.4 64.0 78 .8 70 .5 52.9 56.5 57. 2 65.8 58.1 69.2 57. 5 74 .7 60.5 48.6...

Ngày tải lên: 15/03/2014, 22:20

Ngày tải lên: 16/03/2014, 03:20

... 1.006 1.130 1. 174 1. 174 Female (n=5,843) sd mean (4.420) (1.134) (1.265) (1.294) (1.334) 112 134 225 290 238 4. 873 3.015 77 0 125 091 014 5.483 8.9 57 1.021 1.100 1.340 1.311 sd (4 .77 6) (1.163) (1.219) ... (1.219) (1.311) (1.415) 106 135 233 2 97 228 (4.540) (3.691) 4.852 2.996 (2.0 37) 76 7 130 088 015 5 .77 1 Note: N=11 ,78 1 individuals from 2,524 families 15 Total (n=11 ,78 1) mean 9.628 1.013 1.115 1.256 ... 1,394 1,394 Number of Observations 11 ,78 1 11 ,78 1 3 ,77 8 3 ,77 8 8,003 8,003 513 516 506 506 461 463 + p < 10, * p < 05, ** p < 01, *** p < 001 a Small Family indicates the number of siblings (self...

Ngày tải lên: 16/03/2014, 07:20

... 6 .7 Other taxes 6.8 Compliance 7. 0 Labor environment 7. 1 Employee rights and remuneration 7. 2 Wages and benefits 7. 3 Termination of employment 7. 4 Labor-management relations 7. 5 Employment of ... Loss carryforwards generally may be offset against 75 % of the profits of a given year, with the remainder carried forward to be offset against 75 % of the profits in future years Loss carryforwards ... accompanied by the articles of association, a list of members of the supervisory board if there will be one, proof of the managers’ appointments, certified samples of the managing directors’ signatures...

Ngày tải lên: 16/03/2014, 17:20

... 051.228 976 G.A Longhin, 103 Tel: +39 049 .79 279 11 Fax: +39 049 .79 279 88 Florence Rome Corso Italia, 17 Tel: +39 055.2 671 011 Fax: +39 055.2821 47 Via XX Settembre, Tel: +39 06.489901 Fax: +39 06. 474 0131 ... contributions 6 .7 Other taxes 6.8 Compliance 7. 0 Labor environment 7. 1 Employees’ rights and remuneration 7. 2 Wages and benefits 7. 3 Pensions and social security 7. 4 Termination of employment 7. 5 Labor-management ... of the following amounts: • 1.5% of the value of participations in resident and nonresident companies; • 4 .75 % of the value of real estate and ships owned or leased by the entity; and • 12% of...

Ngày tải lên: 16/03/2014, 17:20

... 6 .7 Other taxes 6.8 Compliance 7. 0 Labor environment 7. 1 Employees' rights and remuneration 7. 2 Wages and benefits 7. 3 Termination of employment 7. 4 Labor-management relations 7. 5 Employment of ... participation of 25% or more or whose main activity is the exploitation of a state concession, the minimum number of directors is nine, of which a minimum of three and a maximum of one-third should ... the articles of association (with the exception of the change of nationality of the company and the increase of the shareholders’ commitments, which require the unanimous consent of the shareholders)...

Ngày tải lên: 16/03/2014, 17:20