International Financial Reporting Standards

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  • This version was issued in November 2008. Its effective date is 1 July 2009. IFRS 1 First-time Adoption of International Financial Reporting Standards was issued by the International Accounting Standards Board in June 2003. It replaced SIC-8 First-time Application of IASs as the Primary Basis of Accounting (issued by the Standing Interpretations Committee in July 1998).

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  • This third edition takes as its theme ‘increasing harmonization in financial statements; mixed comparability and diversity in assurance and corporate reporting’. January 2005 marked a significant stage in the move towards acceptance of international financial reporting standards (IFRS) as the basis for harmonizing financial statements. It was the date from which listed companies in member states of the European Union (EU) were required to apply IFRS in their consolidated financial statements, in place of the accounting standards of their home countries.

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  • As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide

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  • Appendix E - International financial reporting standards. After completing this chapter, students will be able to: Explain the reasons for differences in accounting practices across countries, understand the role of the International Accounting Standards Board (IASB) in the development of International Financial Reporting Standards (IFRS), recognize the major differences between U.S. GAAP and IFRS.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 2 Share-based Payment was issued by the International Accounting Standards Board in February 2004.

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  • This version was issued in January 2008. Its effective date is 1 July 2009. IAS 22 Business combinations was issued by the International Accounting Standards Committee in October 1998. It was a revision of IAS 22 Business Combinations (issued in December 1993), which replaced IAS 22 Accounting for Business Combinations (issued in November 1983).

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 4 Insurance contracts was issued by the International Accounting Standards Board (IASB) in March 2004.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 35 Discontinuing Operations was issued by the International Accounting Standards Committee in June 1998.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 6 Exploration for and evaluation of mineral resources was issued by the International Accounting Standards Board in December 2004.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions was issued by the International Accounting Standards Committee in August 1990.

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  • IFRS 8 was issued in November 2006 and this version includes amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 January 2009. IAS 14 Segment Reporting was issued by the International Accounting Standards Committee in August 1997. It replaced IAS 14 Reporting Financial Information by Segment (issued in August 1981 and reformatted in 1994).

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  • The rationale, aim and purpose of this study guide The rationale for a study guide on how to read and interpret annual reports is that this is a skill that can prove valuable in many contexts, situations and job positions. Whether you are the decision maker in, or you are contributing to the decision of, selecting a business partner or a supplier or a client, you will find that being able to have an informed insight in the financial performance and position of these third parties that you are considering is rather useful. You can be a project manager, the responsible for a product line, a...

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  • Chapter 6 - Understanding cash flow statements. This chapter compare cash flows from operating, investing, and financing activities and classify cash flow items as relating to one of those three categories given a description of the items, describe how non-cash investing and financing activities are reported, contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and U.S. generally accepted accounting principles (U.S. GAAP),…

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  • This chapter describe the classification, measurement, and disclosure under International Financial Reporting Standards (IFRS) for (1) investments in financial assets, (2) investments in associates, (3) joint ventures, (4) business combinations, and (5) special purpose and variable interest entities; distinguish between IFRS and U.S. GAAP in the classification, measurement, and disclosure of investments in financial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities;…

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  • The object of research of the thesis is legal documents governing the accounting work of SMEs promulgated and being applied in Vietnam and legal framework on accounting applied for SMEs in some countries as well as International Financial Reporting Standards for SMEs.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 7 Applying the restatement approach under IAS 29 financial reporting in hyperinflationary economiess was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in November 2005.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 10 Interim financial reporting and impairment was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2006.

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  • SIC Interpretation 13: Jointly controlled entities - Non-monetary contributions by venturers (SIC-13) is set out in paragraphs 5–7. SIC-13 is accompanied by a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards.

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  • coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of accounting. We believe that a proper understanding requires broad overviews (as in Part I), but that these must be supported by detailed information on real countries and companies (as in Parts II to IV) and across-the-board comparisons of major topics (as in Parts V and VI). This book was first published in 1981.

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  • Chapter 3 - Financial reporting standards. This chapter describe the objective of financial statements and the importance of financial reporting standards in security analysis and valuation; describe the roles and desirable attributes of financial reporting standard-setting bodies and regulatory authorities in establishing and enforcing reporting standards, and describe the role of the International Organization of Securities Commissions;...

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