Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... other information. IAS 8 © IASCF 1007 Introduction IN1 International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) replaces IAS 8 Net Profit or Loss ... SIC- 18. IN4 The Board did not reconsider the other requirements of IAS 8. Changes from previous requirements IN5 The main changes from the previous version of IAS 8 are de...

Ngày tải lên: 13/12/2013, 20:15

... Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IAS 7 988 © IASCF Financing ... (as amended in January 20 08) . As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 was changed to Statement of Cash Flows. IAS 7 ©...

Ngày tải lên: 13/12/2013, 20:15

... disclosure under paragraph 21. IAS 10 10 38 © IASCF Introduction IN1 International Accounting Standard 10 Events after the Reporting Period (IAS 10) * replaces IAS 10 Events After the Balance ... under IAS 33); IAS 10 © IASCF 1035 International Accounting Standard 10 Events after the Reporting Period This version includes amendments resulting from IFRSs issued up to 17 January 20...

Ngày tải lên: 13/12/2013, 20:15

... 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 transactions 58 A sale and leaseback transaction ... further leasing. 32 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 fina...

Ngày tải lên: 13/12/2013, 20:15

... in December 1993. It replaced IAS 18 Revenue Recognition (issued in December 1 982 ). Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 19 98) , IAS 10 (in 1999) and IAS 41 (in January 2001). In ... give rise to revenue. IAS 18 © IASCF 1 185 International Accounting Standard 18 Revenue This version includes amendments resulting from IFRSs issued up to 17...

Ngày tải lên: 13/12/2013, 20:15

... (2004 Amendment) BASIS FOR CONCLUSIONS Chuẩn mực kế toán quốc tế IAS 19 IAS 19 © IASCF 1253 Disclosure 141 Where there is uncertainty about the number ... contribution in the cost of an asset (see, for example, IAS 2 Inventories and IAS 16 Property, Plant and Equipment). IAS 19 1214 © IASCF Termination benefits are employee...

Ngày tải lên: 13/12/2013, 20:15

... differ. Superseded IAS 23 paragraph Revised IAS 23 paragraph Superseded IAS 23 paragraph Revised IAS 23 paragraph Objective 1 18 15 1 2 19 16 2None 20 17 33 21 18 45 2219 5 6 23 20 6 7 24 21 7None 25 22 8None ... 26 23 9None 27 24 10 8 28 25 11 None 29 26 12 9 30 None 13 10 31 None 14 11 None 4 15 12 None 27, 28 16 13 None 29 17 14 None 30 IAS 23 BC © IASCF 1 383 Differences...

Ngày tải lên: 23/12/2013, 12:15

... Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IAS 26 14 08 © IASCF International ... salary increase; and IAS 26 1406 © IASCF C ONTENTS paragraphs INTERNATIONAL ACCOUNTING STANDARD 26 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS SCOPE 1–7...

Ngày tải lên: 23/12/2013, 12:15

... 27 2 2 18 None 34 28 3 3 19 16 35 28 4 4 20 17 36 29 5 5 21 32 37 38 6 6 22 18 38 39 7 7 23 19 39 40 8 8 24 20 40 41 9 9 25 21 41 42 10 10 26 22 42 43 11 11 27 23 43 44 12 12 28 24 44 46 13 13 ... transactions. Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragrap...

Ngày tải lên: 23/12/2013, 12:15

... 54–57 EFFECTIVE DATE 58- 58A WITHDRAWAL OF IAS 31 (REVISED 2000) 59 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 31 BY THE BOARD BASIS FOR CONCLUSIONS IAS 31 BC 1512 © IASCF BC5 The Board ... consequence of amendments to IAS 27 Consolidated and Separate Financial Statements made as part of the second phase of the business combinations project in 20 08. IAS 31 15 08...

Ngày tải lên: 23/12/2013, 12:15