Chuẩn mực kế toán quốc tế IAS 18

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Chuẩn mực kế toán quốc tế IAS 18

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This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 18 Revenue was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 18 Revenue Recognition (issued in December 1982). Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 1998), IAS 10 (in 1999) and IAS 41 (in January 2001). In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then IAS 18 has been amended by...

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