the effects of changes in foreign exchange rates ias 21

... 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 29, IAS 31, IAS 32, IAS 33, IAS 34, IAS 36, IAS ... Appointing the members of IASB, the IFRIC, and the Standards Advisory Council (SAC); Approving the budget of the IASC Foundation and determining the basis of funding it; Reviewing the strategy of ... responsibilities include participating in the appointment of the Trustees of the IASC Foundation, advising the Trustees in the fulfillment of their responsibilities, and holding meetings with the Trustees...

Ngày tải lên: 16/03/2014, 08:33

... its interest in the associate, the investor discontinues recognising its share of further losses The interest in an associate is the carrying amount of the investment in the associate under the ... excess of the investor’s share of the net fair value of the associate’s identifiable assets and liabilities over the cost of the investment is included as income in the determination of the investor’s ... under the equity method in excess of the investor’s investment in ordinary shares are applied to the other components of the investor’s interest in an associate in the reverse order of their...

Ngày tải lên: 06/03/2014, 15:21

... to costs and benefits for the countries involved, the investing country (the source of the investment) and the host country (the recipient or the destination of the investment) It is not clear, ... encounter the problem of increasing their saving to match their investment needs, and that of financing imports through export earnings The first problem arises from the saving gap (the difference ... by the investors for their specific purposes in the legal framework of the host country Final objective of the investors is profit maximization, so they only invest in high profitability industries,...

Ngày tải lên: 27/10/2012, 16:51

... foreign investors investing in Vietnam Article In this Law, the following terms shall have the meanings ascribed to them hereunder: 1 .Foreign direct investment means the bringing of capital into ... paid in respect of the reinvested profits shall be refunded The Government shall stipulate the percentage of profits tax to be refunded in respect of the reinvested profits depending on the investment ... processing zones Article 56 The Ministry of Planning and Investment shall be the body in charge of State management of foreign investment and shall assist the Government in managing foreign investment...

Ngày tải lên: 06/11/2012, 15:51

... examine motives of FDI makers, the following section reviews some theories Explaining Foreign Direct Investment flows Theories explaining FDI assert that the basis for such investment lies in the ... relevant in the electronics and automobile sectors, two of the most important recipients of FDI The influx of new foreign investments has benefited the country in terms of industrial growth, including ... Ishigami, 1999) The most important theories explaining FDI are the following: Comparative Cost Advantage Theory According to the theory of comparative cost advantage (explaining the nature of imperfect...

Ngày tải lên: 08/11/2013, 23:15

... have the meanings ascribed to them hereunder: 1 .Foreign direct investment means the bringing of capital into Vietnam in the form of money or any assets by foreign investors for the purpose of carrying ... paid in respect of the reinvested profits shall be refunded The Government shall stipulate the percentage of profits tax to be refunded in respect of the reinvested profits depending on the investment ... processing zones Article 56 The Ministry of Planning and Investment shall be the body in charge of State management of foreign investment and shall assist the Government in managing foreign investment...

Ngày tải lên: 21/12/2013, 03:15

... excess of the investor’s share of the net fair value of the associate’s identifiable assets and liabilities over the cost of the investment is included as income in the determination of the investor’s ... carrying amount may also be necessary for changes in the investor’s proportionate interest in the investee arising from changes in the investee’s other comprehensive income Such changes include ... statements The Board did not reconsider the fundamental approach when accounting for investments in associates using the equity method contained in IAS 28 The main changes IN4 The main changes from the...

Ngày tải lên: 23/12/2013, 12:15

... Vốn chủ sở hữu Ghi nhận ban đầu theo giá gốc Ghi nhận ban đầu theo giá gốc Không điều chỉnh theo thay đổi phần sở hữu NĐT tài sản bên nhận ĐT Được điều chỉnh theo thay đổi phần sở hữu NĐT tài ... lãi/lỗ – BCKQHĐKD hợp Mã số 45 Mã số 45 Thuyết minh 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 ... trình bày BCTC riêng theo PP Giá Gốc Giá gốc = Giá mua + Chi phí mua (nếu có) Trường hợp góp vốn vào công ty liên kết TSCĐ, vật tư, hàng hoá giá gốc khoản đầu tư ghi nhận theo giá trị bên góp...

Ngày tải lên: 29/12/2013, 14:27

... kết kế toán theo theo giá gốc theo quy định nguyên tắc giá gốc chuẩn mực IAS 39 Trình bày BCTC Trình bày BCTC - Danh sách mô tả công - Giá trị hợp lý khoản đầu tư ty liên kết lớn kèm theo công ... hay âm, giá trị khoản đầu tư với phần sở hữu nhà đầu tư theo giá trị hợp lý tài sản xác định công ty liên kết hạch toán theo IAS 03Hợp kinh doanh Sự điều chỉnh hợp lý thực để hạch toán … Các khoản ... nhận VCSH theo IAS 21 Ảnh hưởng việc thay đổi tỷ giá hối đoái ghi nhận BCTC hợp khoản lãi lỗ lý công ty Khoản đầu tư vào công ty liên kết phải chuyển sang phương pháp giá gốc phù hợp với IAS 39...

Ngày tải lên: 30/12/2013, 16:14

... Ho Chi Minh city are the two main economic hubs of the country The concentration of FDI in Hanoi and Ho Chi Minh has been attributed to the increased cost of living and doing business in the two ... measure of provincial allocation of FDI flows There are various measures of FDI including the amount of FDI during 1988-2006; the amount of FDI in 2006; the number of FDI projects in each province ... sucessful in attracting FDI inflows since the inception of economic reform in 1986 The inflow of FDI has contributed significantly to the economic development of Vietnam Still, the determinants of FDI...

Ngày tải lên: 16/01/2014, 01:28

... though they seem to think of it, the people of this twenty-ninth century live continually in fairyland Surfeited as they are with marvels, they are indifferent in presence of each new marvel To them ... that is almost infinite As for their applications, they are numberless Mitigating the rigors of winter, by giving back to the atmosphere the surplus heat stored up during the summer, they have revolutionized ... in the paper of the day at any of the innumerable phonographs set up nearly everywhere Fritz Napoleon Smith's innovation galvanized the old newspaper In the course of a few years the number of...

Ngày tải lên: 17/02/2014, 04:20

... declining in the 1990s Thus, regardless of how the impact of investment in education in the MENA region is evaluated, the story is similar: the higher level of investment in education during the ... schools in the region relative to other regions may have diminished the potential equalizing effect of education in MENA Changes in the variance of the payoffs (rates of return) to investment in education ... poverty.” In other words, poverty reduction is a byproduct of the interaction between the rate of growth of the mean income of the population and the change in the distribution of income Clearly, the...

Ngày tải lên: 20/02/2014, 19:20

... portfolios in the 2008 crisis and have since gained many proponents The principles of the All-weather fund are illustrated in Chart 12 The portfolio incorporates all of the assets typically held in the ... core of the portfolio remains in the equity and bond allocations As will be explored in the next section, there are signs emerging that institutional investors may be in the midst of another ... affect interest rates and thus borrowing rates This contrasts to the supply and demand of specific securities The goal of combining these investments is to create stable value in the investors’...

Ngày tải lên: 07/03/2014, 13:20

... 80% of industry stakeholders indicated that at least 50% of their projects financed over the last five years would NOT have occurred without tax-exempt bond financing In addition, of the remaining ... CDFA Setting the Record Straight In recent months, the notion of eliminating tax-exempt bonds has been mentioned in various circles outside of Congress The potential elimination of the tax exemption, ... on inaccurate and illogical assumptions that ignore the economic damage of reducing or eliminating the tax exemption “Savings” v Economic Development The direct cost of the tax exemption on the...

Ngày tải lên: 15/03/2014, 03:20

... however, the success of their institutions of higher education in obtaining these funds from the six major federal R&D agencies varied widely for the different agencies Indeed, the ranking of the ... to the success of their institutions of higher education in obtaining federal R&D funds—regardless of how many such institutions a state has Thus, for instance, Wyoming’s single four-year institution ... number of institutions that confer graduate degrees not involving the conduct of R&D (e.g., doctorates in divinity and/or counseling) will have noticeably lower percentages of institutions obtaining...

Ngày tải lên: 15/03/2014, 22:20

Ngày tải lên: 16/03/2014, 03:20

... We then examine whether the effect of having an elder sibling and the effect of having a younger sibling vary by the sex of the sibling Results in Table show that the educational effect of having ... first decompose the effects of older siblings versus younger siblings We then distinguish the effects further by the sex of the siblings into four categories: namely, older brothers, older sister, ... preference in educational investment in their offspring; and that such a son preference is only present when the family is under budget constraints Implications of these findings for trends in declining...

Ngày tải lên: 16/03/2014, 07:20

... not of a binding nature; they represent the Federal Ministry of Finance’s interpretation of the arm’s length principle and are addressed to the tax authorities Austria allows the use of the comparable ... on the same income Taxable income Taxable income includes income from employment (including certain fringe benefits), income from a trade or business, investment income and most capital gains ... purposes of a company; 2.5% if the building serves the business purposes of a bank or insurance company; and 2% for buildings in other instances Depreciation of equity stakes in lossmaking firms...

Ngày tải lên: 16/03/2014, 17:20

... controlling the foreign company, the income is the higher of the local foreign country statutory pretax income or the presumptive income based on the following asset categories: 1% of financial instruments ... than the minimum taxable income in the remaining year If an entity is deemed to be non-operating, its income may not be lower than the sum of the following amounts: • 1.5% of the value of participations ... of the sales price in the case of commercial buildings For leases of a residential property, the Register Tax is either EUR 168 or 2% of the rental fees or 1% of the rental fees in the case of...

Ngày tải lên: 16/03/2014, 17:20

... income in the case of residents The withholding tax is deducted from the final liability In the case of nonresidents, the withholding tax is final if the total income from directors’ fees in Luxembourg ... sheet The net worth tax may be credited against the minimum tax In the case of tax consolidation, the minimum tax applies only at the level of the head of the consolidated group Chamber of Commerce ... levied in Luxembourg The tax base is the market value of the entire net estate inheritance at the time of death The rates range from 0% to 48%, depending on the proximity of the relationship and the...

Ngày tải lên: 16/03/2014, 17:20