Top tài liệu về chuẩn mực báo cáo tài chính quốc tế (IFRS) hữu ích nhất

Tài liệu trong BST: Top tài liệu về chuẩn mực báo cáo tài chính quốc tế (IFRS) hữu ích nhất

1. Báo cáo tài chính quốc tế 1

   91p 860 669

   First-time Adoption of International Financial Reporting Standards This version includes amendments resulting from IFRSs issued up to 17 January 2008. 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) IFRS 1 and its accompanying documents have been amended by the following IFRSs: • • • • • • • • • • • • • • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December...

2. Báo cáo tài chính quốc tế 2

   136p 267 129

   Share-based Payment This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 2 Share-based Payment was issued by the International Accounting Standards Board in February 2004. The IASB has issued the following amendment to IFRS 2: • Vesting Conditions and Cancellations (issued January 2008). IFRS 2 and its accompanying documents were also amended by IFRS 3 Business Combinations (as revised in 2008). The following Interpretations refer to IFRS 2: • • • SIC-12 Consolidation—Special Purpose Entities (as amended in 2004) IFRIC 8 Scope of IFRS 2 (issued January 2006) IFRIC 11 IFRS 2—Group and Treasury Share Transactions (issued...

3. Báo cáo tài chính quốc tế 3

   203p 292 119

   Business Combinations This version includes amendments resulting from IFRSs issued up to 17 January 2008. 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). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In March 2004 the IASB issued IFRS 3 Business Combinations. It replaced IAS 22 and...

4. Báo cáo tài chính quốc tế 4

   138p 255 118

   Insurance Contracts This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 4 Insurance Contracts was issued by the International Accounting Standards Board (IASB) in March 2004. IFRS 4 and its accompanying documents have been amended by the following IFRSs: • • • • • • IFRS 7 Financial Instruments: Disclosures (issued August 2005) Amendments to IAS 39 and IFRS 4—Financial Guarantee Contracts (issued August 2005) IFRS 8 Operating Segments (issued November 2006) IAS 1 Presentation of Financial Statements (as revised in September 2007) IFRS 3 Business Combinations (as revised in January 2008) IAS 27 Consolidated and...

5. Báo cáo tài chính quốc tế 5

   51p 224 107

   Non-current Assets Held for Sale and Discontinued Operations This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 35 Discontinuing Operations was issued by the International Accounting Standards Committee in June 1998. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In March 2004 the IASB issued IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, which replaced IAS 35. IFRS 5 and its accompanying documents have been amended by the following IFRSs: •...

6. Báo cáo tài chính quốc tế 6

   30p 222 103

   Exploration for and Evaluation of Mineral Resources This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 6 Exploration for and Evaluation of Mineral Resources was issued by the International Accounting Standards Board in December 2004. IFRS 6 and its accompanying documents have been amended by the following IFRSs: • • • Amendments to IFRS 1 and IFRS 6 (issued June 2005) IFRS 8 Operating Segments (issued November 2006) IAS 1 Presentation of Financial Statements (as revised in September 2007)....

7. Báo cáo tài chính quốc tế 7

   68p 236 116

   Financial Instruments: Disclosures This version includes amendments resulting from IFRSs issued up to 17 January 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. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In August 2005 the IASB issued IFRS 7 Financial Instruments: Disclosures, which replaced IAS 30. IFRS 7 and its accompanying documents have been amended by the following IFRSs: • •...

8. Báo cáo tài chính quốc tế 8

   63p 247 96

   Operating Segments This version includes amendments resulting from IFRSs issued up to 17 January 2008. 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). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 14 was subsequently amended by the following IFRSs: • • • • • • IAS 2 Inventories (as revised in December 2003)...

9. Báo cáo tài chính quốc tế 9

   28p 227 105

   Financial Instruments IFRS 9 Financial Instruments was issued by the International Accounting Standards Board in November 2009. Its effective date is 1 January 2013 (earlier application permitted).