VAS vs IFRS COMPARISON

Chia sẻ: Pei Hong Van | Ngày: | Loại File: PPT | Số trang:58

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VAS vs IFRS COMPARISON

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When inventories are purchased with deferred settlement terms, the difference between the purchase price for normal credit terms and the amount paid is recognised as interest expense over the period of financing. IFRS – VAS: Significant differences. IFRS: There are 38 Standards VAS: There are 26 Standards.

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