Chuẩn mực kế toán quốc tế IAS 41

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Chuẩn mực kế toán quốc tế IAS 41

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This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 41 was issued by the International Accounting Standards Committee in February 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 41 and its accompanying guidance have been amended by the following IFRSs: • • • • • IAS 1 Presentation of Financial Statements (as revised in December 2003) IAS 2 Inventories (as revised in December 2003) IAS 21 The Effects of Changes in...

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