tài liệu chuẩn mực kế toán quốc tế ias 34 ppt
Tài liệu Chuẩn mực kế toán quốc tế IAS 34 ppt
... estimates 1644 © IASCF IAS 34 International Accounting Standard 34 Interim Financial Reporting (IAS 34) is set out in paragraphs 1–48 All the paragraphs have equal authority but retain the IASC format ... for that earlier period 1658 © IASCF IAS 34 IE Appendix A Illustration of periods required to be presented This appendix, which accompanies, but is not part of, IAS 34, provides examples to illustrate ... equity: months ending © IASCF 1659 IAS 34 IE Appendix B Examples of applying the recognition and measurement principles This appendix, which accompanies, but is not part of, IAS 34, provides examples...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx
... 2007 the IASB amended the title of IAS from Cash Flow Statements to Statement of Cash Flows as a consequence of the revision of IAS Presentation of Financial Statements in 2007 984 © IASCF IAS future ... institution 982 © IASCF IAS International Accounting Standard Statement of Cash Flows (IAS 7) is set out in paragraphs 1–54 All the paragraphs have equal authority but retain the IASC format of ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 983 IAS International...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt
... APPROVAL OF IAS BY THE BOARD BASIS FOR CONCLUSIONS IMPLEMENTATION GUIDANCE © IASCF 1005 IAS International Accounting Standard Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) ... Financial Statements 1006 © IASCF IAS Introduction IN1 International Accounting Standard Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) replaces IAS Net Profit or Loss for ... reconsider the other requirements of IAS Changes from previous requirements IN5 The main changes from the previous version of IAS are described below © IASCF 1007 IAS Selection of accounting policies...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt
... EFFECTIVE DATE 23 WITHDRAWAL OF IAS 10 (REVISED 1999) 24 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 10 BY THE BOARD BASIS FOR CONCLUSIONS 1036 © IASCF IAS 10 International Accounting ... Reporting Period (IAS 10) is set out in paragraphs 1–24 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 10 should ... disclose that fact Withdrawal of IAS 10 (revised 1999) 24 1044 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999) © IASCF IAS 10 Appendix Amendments to other...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt
... further leasing In addition, the requirements for disclosure in accordance with IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessees for assets leased under finance leases Operating leases ... leases 1158 © IASCF IAS 17 International Accounting Standard 17 Leases (IAS 17) is set out in paragraphs 1–70 and the Appendix All the paragraphs have equal authority but retain the IASC format ... lessor’s leasing arrangements In addition, the disclosure requirements in IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessors for assets provided under operating leases Sale and leaseback...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx
... 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 in paragraphs 1–37 All ... paragraphs 1–37 All the paragraphs have 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 ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1187 IAS 18...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx
... CONCLUSIONS © IASCF 1207 IAS 19 International Accounting Standard 19 Employee Benefits (IAS 19) is set out in paragraphs 1–161 All the paragraphs have equal authority but retain the IASC format ... example, IAS 24 requires disclosures about employee benefits for key management personnel IAS Presentation of Financial Statements requires disclosure of employee benefits expense © IASCF IAS 19 ... of the contribution in the cost of an asset (see, for example, IAS Inventories and IAS 16 Property, Plant and Equipment) © IASCF IAS 19 45 Where contributions to a defined contribution plan not...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 23 ppt
... 1382 © IASCF IAS 23 BC Differences between IAS 23 and SFAS 34 BC19 The following paragraphs summarise the main differences between IAS 23 and SFAS 34 Definition of borrowing costs BC20 IAS 23 ... 2009, 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 Amendments to other pronouncements ... John T Smith Tatsumi Yamada 1378 © IASCF IAS 23 BC Basis for Conclusions on IAS 23 Borrowing Costs This Basis for Conclusions accompanies, but is not part of, IAS 23 Introduction BC1 This Basis...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 26 ppt
... plan assets 32–33 Disclosure 34 36 EFFECTIVE DATE 1406 37 © IASCF IAS 26 International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans (IAS 26) is set out in paragraphs ... paragraphs 1–37 All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 26 should be read in the context of the Preface to International ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1407 IAS 26...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 27 pptx
... of IAS 27 and paragraphs and of IAS 28 respectively, which include consideration of the relative ownership of voting rights IAS 31 depends on IAS 27 and IAS 28 and references to IAS 27 and IAS ... 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 2008 © IASCF 1453 IAS 27 BC Guidance on implementing IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 31 ppt
... Standards is applied: (a) IAS 27 Consolidated and Separate Financial Statements, (b) IAS 28 Investments in Associates, or (c) IAS 31 Interests in Joint Ventures © IASCF 1511 IAS 31 BC BC5 The Board ... Ventures (IAS 31) is set out in paragraphs 1–59 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 31 should ... Whittington Tatsumi Yamada 1510 © IASCF IAS 31 BC Basis for Conclusions on IAS 31 Interests in Joint Ventures This Basis for Conclusions accompanies, but is not part of, IAS 31 Introduction BC1 This...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 33 ppt
... example) 1616 © IASCF IAS 33 IE IAS 33 Earnings per Share Illustrative examples These examples accompany, but are not part of, IAS 33 Example Increasing rate preference shares Reference: IAS 33, paragraphs ... Whittington Tatsumi Yamada 1612 © IASCF IAS 33 BC Basis for Conclusions on IAS 33 Earnings per Share This Basis for Conclusions accompanies, but is not part of, IAS 33 Introduction BC1 This Basis ... pronouncements APPROVAL OF IAS 33 BY THE BOARD BASIS FOR CONCLUSIONS ILLUSTRATIVE EXAMPLES 1588 © IASCF 75–76 IAS 33 International Accounting Standard 33 Earnings per Share (IAS 33) is set out in...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 36 pptx
... defined in IAS 27 Consolidated and Separate Financial Statements; © IASCF IAS 36 (b) associates, as defined in IAS 28 Investments in Associates; and (c) joint ventures, as defined in IAS 31 Interests ... intangible assets with indefinite useful lives 134 137 TRANSITIONAL PROVISIONS AND EFFECTIVE DATE 138–140 WITHDRAWAL OF IAS 36 (ISSUED 1998) 1670 141 © IASCF IAS 36 APPENDICES A Using present value techniques ... IASCF 1671 IAS 36 International Accounting Standard 36 Impairment of Assets (IAS 36) is set out in paragraphs 1–141 and Appendices A–C All the paragraphs have equal authority but retain the IASC...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 39 ppt
... Standards Committee (IASC) in March 1999 In November 2000 IASC issued five limited revisions to IAS 39 In March 2000 IASC approved an approach to publishing implementation guidance on IAS 39 in the ... sale or usage requirements © IASCF 1941 IAS 39 Definitions The terms defined in IAS 32 are used in this Standard with the meanings specified in paragraph 11 of IAS 32 IAS 32 defines the following ... (issued August 2005) • IAS Presentation of Financial Statements (as revised in September 2007) © IASCF 1927 IAS 39 • IFRS Business Combinations (as revised in January 2008) • IAS 27 Consolidated...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 40 pptx
... WITHDRAWAL OF IAS 40 (2000) 86 APPROVAL OF IAS 40 BY THE BOARD IASB BASIS FOR CONCLUSIONS ON IAS 40 (AS REVISED IN 2003) IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) 2 234 © IASCF IAS 40 International ... fair value in other IASC Standards and Exposure Drafts, particularly those on financial instruments (IAS 32 and IAS 39), intangible assets (IAS 38) and agriculture (E65) * IAS 16 Property, Plant ... the IASB revised IAS 39 in 2003 † IAS 16 Property, Plant and Equipment as revised by the IASB in 2003 eliminated all references to ‘benchmark’ treatment and ‘allowed alternative’ treatments © IASCF...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf
... EXPENSE 34 35 DISCLOSURE 36–39 EFFECTIVE DATE 40 WITHDRAWAL OF OTHER PRONOUNCEMENTS APPENDIX Amendments to other pronouncements APPROVAL OF IAS BY THE BOARD BASIS FOR CONCLUSIONS 962 © IASCF 41–42 IAS ... 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 ... Geoffrey Whittington Tatsumi Yamada 976 © IASCF IAS BC Basis for Conclusions on IAS Inventories This Basis for Conclusions accompanies, but is not part of, IAS Introduction BC1 This Basis for Conclusions...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc
... disclosures 1050 © IASCF IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46 All the paragraphs have equal authority but retain the IASC format ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1051 IAS 11 ... covering periods beginning on or after January 1995 © IASCF IAS 11 IE Appendix Illustrative examples This appendix accompanies, but is not part of, IAS 11 Disclosure of accounting policies The following...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx
... Statements (as revised in 2007) † In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation 1070 © IASCF IAS 12 IN14 New disclosures required by IAS 12 (revised) include: (a) in respect ... IASCF 1067 IAS 12 Introduction IN1 This Standard ( IAS 12 (revised)’) replaces IAS 12 Accounting for Taxes on Income (‘the original IAS 12’) IAS 12 (revised) is effective for accounting periods ... recognised However, IAS 12 (revised) prohibits the recognition of deferred tax liabilities arising from the initial recognition of goodwill © IASCF 1069 IAS 12 IN8 The original IAS 12 permitted,...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc
... further necessary consequential amendments to IFRS 1, IAS 14, IAS 34, IAS 36, IAS 37, IAS 38, IAS 40, SIC-13, SIC-21, SIC-22 and SIC-32 © IASCF ... DERECOGNITION BC34 Derecognition date BC34 GAIN CLASSIFICATION BC35 TRANSITIONAL PROVISIONS BC36 SUMMARY OF CHANGES FROM THE EXPOSURE DRAFT BC37 © IASCF 1147 IAS 16 BC Basis for Conclusions on IAS 16 ... to amend IAS 16 © IASCF IAS 16 BC Depreciation: unit of measure BC26 The Board’s discussions about the potential improvements to the depreciation principle in the previous version of IAS 16 included...
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Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc
... Government Assistance (IAS 20) is set out in paragraphs 1–42 All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB IAS 20 should be read ... given to the possible impairment of the new carrying amount of the asset 1 334 © IASCF IAS 20 Government assistance 34 Excluded from the definition of government grants in paragraph are certain ... Statements IAS Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance © IASCF 1329 IAS 20...
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