Chuẩn mực kế toán quốc tế IAS 36

Chia sẻ: Mi Sa | Ngày: | Loại File: PDF | Số trang:154

0
305
lượt xem
107
download

Chuẩn mực kế toán quốc tế IAS 36

Mô tả tài liệu
  Download Vui lòng tải xuống để xem tài liệu đầy đủ

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 36 Impairment of Assets was issued by the International Accounting Standards Committee in June 1998. It replaced requirements for assessing the recoverability of an asset and recognising impairment losses that were included in IAS 16 Property, Plant and Equipment, IAS 22 Business Combinations, IAS 28 Accounting for Investments in Associates and IAS 31 Financial Reporting of Interests in Joint Ventures. Limited amendments were made in 1999, 2000 and January 2001. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued...

Chủ đề:
Lưu

Nội dung Text: Chuẩn mực kế toán quốc tế IAS 36

CÓ THỂ BẠN MUỐN DOWNLOAD

Đồng bộ tài khoản