Trọn bộ 24 tài liệu hấp dẫn về các chuẩn mực kế toán quốc tế IAS

Tài liệu trong BST: Trọn bộ 24 tài liệu hấp dẫn về các chuẩn mực kế toán quốc tế IAS

1. Chuẩn mực kế toán quốc tế IAS 1

   82p 2028 1600

   IAS 1 This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 1 Presentation of Financial Statements was issued by the International Accounting Standards Committee in September 1997. It replaced IAS 1 Disclosure of Accounting Policies (originally approved in 1974), IAS 5 Information to be Disclosed in Financial Statements (originally approved in 1977) and IAS 13 Presentation of Current Assets and Current Liabilities (originally approved in 1979). 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...

2. Chuẩn mực kế toán quốc tế IAS 27

   44p 370 127

   This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries was issued by the International Accounting Standards Committee in April 1989. It replaced IAS 3 Consolidated Financial Statements (issued in June 1976) except in so far as IAS 3 dealt with accounting for investments in associates. IAS 27 was reformatted in 1994, and limited amendments were made by IAS 39 in 1998 and 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be...

3. Chuẩn mực kế toán quốc tế IAS 28

   21p 360 101

   This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 28 Accounting for Investments in Associates was issued by the International Accounting Standards Committee in April 1989. It replaced those parts of IAS 3 Consolidated Financial Statements (issued in June 1976) that had not been replaced by IAS 27. IAS 28 was reformatted in 1994, and amended in 1998, 1999 and 2000. The Standing Interpretations Committee developed three Interpretations relating to IAS 28: • • • SIC-3 Elimination of Unrealised Profits and Losses on Transactions with Associates (issued December 1997) SIC-20 Equity Accounting Method—Recognition of Losses...

4. Chuẩn mực kế toán quốc tế IAS 29

   9p 220 86

   This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 29 Financial Reporting in Hyperinflationary Economies was issued by the International Accounting Standards Committee in July 1989, and reformatted in 1994. 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. Since then, IAS 29 has been amended by the following IFRSs: • • IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) IAS 1 Presentation of Financial Statements (as...

5. Chuẩn mực kế toán quốc tế IAS 31

   22p 285 93

   This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 31 Financial Reporting of Interests in Joint Ventures was issued by the International Accounting Standards Committee in December 1990, and reformatted in 1994. Limited amendments to IAS 31 were made in 1998, 1999 and 2000. 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 December 2003 the IASB issued a revised IAS 31 with a new title—Interests in Joint Ventures. Since then, IAS...

6. Chuẩn mực kế toán quốc tế IAS 32

   72p 399 123

   This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 32 Financial Instruments: Disclosure and Presentation was issued by the International Accounting Standards Committee in June 1995. Limited amendments were made in 1998 and 2000. 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 December 2003 the IASB issued a revised IAS 32. Since then, IAS 32 and its accompanying documents have been amended by the following IFRSs: • • • • •...

7. Chuẩn mực kế toán quốc tế IAS 33

   56p 312 86

   This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 33 Earnings Per Share was issued by the International Accounting Standards Committee in February 1997. The Standing Interpretations Committee developed SIC-24 Earnings Per Share—Financial Instruments and Other Contracts that May Be Settled in Shares (issued November 2000). 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 December 2003 the IASB issued a revised IAS 33 with a modified title—Earnings per Share. The revised...

8. Chuẩn mực kế toán quốc tế IAS 34

   26p 267 96

   This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 34 Interim Financial Reporting was issued by the International Accounting Standards Committee in February 1998. A limited amendment was made in 2000. 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. Since then, IAS 34 has been amended by the following IFRSs: • • • • • • • • • IAS 1 Presentation of Financial Statements (as revised in December 2003) IAS 2 Inventories...

9. Chuẩn mực kế toán quốc tế IAS 36

   154p 579 112

   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...

10. Chuẩn mực kế toán quốc tế IAS 37

    34p 329 100

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (issued in 1978 and reformatted in 1994) that dealt with contingencies. 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...

11. Chuẩn mực kế toán quốc tế IAS 38

    69p 561 104

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an earlier version issued in July 1978). Limited amendments were made in 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....

12. Chuẩn mực kế toán quốc tế IAS 39

    306p 384 130

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 39 Financial Instruments: Recognition and Measurement was issued by the International Accounting Standards Committee (IASC) in March 1999. In November 2000 IASC issued five limited revisions to IAS 39. In March 2000 IASC approved an approach to publishing implementation guidance on IAS 39 in the form of Questions and Answers. Subsequently the IAS 39 Implementation Guidance Committee (IGC), which was established by IASC for that purpose, published a series of Questions and Answers on IAS 39. The guidance was not considered by IASC and did not...

13. Chuẩn mực kế toán quốc tế IAS 40

    47p 354 98

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 40 Investment Property was issued by the International Accounting Standards Committee in April 2000. 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 December 2003 the IASB issued a revised IAS 40. Since then, IAS 40 and its accompanying documents have been amended by the following IFRSs: • • • • IFRS 2 Share-based Payment (issued February 2004) IFRS 4 Insurance Contracts (issued...

14. Chuẩn mực kế toán quốc tế IAS 26

    11p 186 80

    Accounting and Reporting by Retirement Benefit Plans IAS 26 Accounting and Reporting by Retirement Benefit Plans was issued by the International Accounting Standards Committee in January 1987, and reformatted in 1994. 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.

15. Chuẩn mực kế toán quốc tế IAS 24

    16p 240 80

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 24 Related Party Disclosures was issued by the International Accounting Standards Committee in July 1984, 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. In December 2003 the IASB issued a revised IAS 24. Since then, IAS 24 has been amended by the following IFRSs: • • Amendment to IAS 19—Actuarial Gains and Losses, Group Plans and Disclosures (issued December...

16. Chuẩn mực kế toán quốc tế IAS 23

    20p 401 104

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 23 Borrowing Costs was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 23 Capitalisation of Borrowing Costs (issued March 1984). 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 23 was amended by IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003). In March 2007 the IASB issued a revised IAS 23. The following Interpretations...

17. Chuẩn mực kế toán quốc tế IAS 2

    20p 449 187

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 2 Inventories was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (originally issued in October 1975). The Standing Interpretations Committee developed SIC-1 Consistency—Different Cost Formulas for Inventories, which was issued in December 1997. Limited amendments to IAS 2 were made in 1999 and 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable...

18. Chuẩn mực kế toán quốc tế IAS 7

    22p 445 147

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 7 Cash Flow Statements was issued by the International Accounting Standards Committee in December 1992. It replaced IAS 7 Statement of Changes in Financial Position (issued in October 1977). 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. Since then, IAS 7 and its accompanying documents have been amended by the following IFRSs: • • • • • • IAS 8 Accounting Policies, Changes in...

19. Chuẩn mực kế toán quốc tế IAS 8

    32p 394 127

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 8 Unusual and Prior Period Items and Changes in Accounting Policies (issued in February 1978). The Standing Interpretations Committee developed two Interpretations relating to IAS 8: • • SIC-2 Consistency—Capitalisation of Borrowing Costs (issued December 1997) SIC-18 Consistency—Alternative Methods (issued January 2000)....

20. Chuẩn mực kế toán quốc tế IAS 10

    13p 373 135

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 10 Events After the Balance Sheet Date was issued by the International Accounting Standards Committee in May 1999. It replaced those parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (originally issued June 1978, reformatted 1994) that were not replaced by IAS 37 (issued September 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 December 2003 the IASB...

21. Chuẩn mực kế toán quốc tế IAS 11

    16p 393 127

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 11 Construction Contracts was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 11 Accounting for Construction Contracts (issued in March 1979). In May 1999 a paragraph was amended by IAS 10 Events After the Balance Sheet Date. 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 11 has been amended by the following IFRSs: • • IAS 23 Borrowing...

22. Chuẩn mực kế toán quốc tế IAS 12

    57p 609 143

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC) in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979). In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet and in April 2000 further amendments were made as a consequence of IAS 40 Investment Property. In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends. In April 2001 the International Accounting Standards Board resolved that...

23. Chuẩn mực kế toán quốc tế IAS 16

    34p 794 159

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 16 Property, Plant and Equipment was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 16 Accounting for Property, Plant and Equipment (issued in March 1982). IAS 16 was revised in 1998 and further amended in 2000. The Standing Interpretations Committee developed three Interpretations relating to IAS 16: • • • SIC-6 Costs of Modifying Existing Software (issued May 1998) SIC-14 Property, Plant and Equipment—Compensation for the Impairment or Loss of Items (issued December 1998) SIC-23 Property, Plant and Equipment—Major Inspection or...

24. Chuẩn mực kế toán quốc tế IAS 17

    28p 480 120

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 17 Leases was issued by the International Accounting Standards Committee in December 1997. It replaced IAS 17 Accounting for Leases (issued in September 1982). Limited amendments were made in 2000. 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 December 2003 the IASB issued a revised IAS 17. Since then, IAS 17 has been amended by the following IFRSs: • • IFRS 5...

25. Chuẩn mực kế toán quốc tế IAS 18

    19p 593 134

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 18 Revenue was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 18 Revenue Recognition (issued in December 1982). Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 1998), IAS 10 (in 1999) and IAS 41 (in January 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. Since then IAS 18 has been amended by...

26. Chuẩn mực kế toán quốc tế IAS 19

    121p 316 105

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 19 Employee Benefits was issued by the International Accounting Standards Committee in February 1998. In May 1999 IAS 19 was amended by IAS 10 (revised 1999) Events After the Balance Sheet Date, and it was again amended in 2000. 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. The IASB has issued the following amendments to IAS 19: • • Employee Benefits: The Asset...

27. Chuẩn mực kế toán quốc tế IAS 20

    10p 236 86

    Accounting for Government Grants and Disclosure of Government Assistance This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance was issued by the International Accounting Standards Committee in April 1983, and reformatted in 1994. Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issued January 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. Since then IAS 20...

28. Chuẩn mực kế toán quốc tế IAS 21

    32p 509 111

    This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 21 The Effects of Changes in Foreign Exchange Rates was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 21 Accounting for the Effects of Changes in Foreign Exchange Rates (issued in July 1983). Limited amendments were made to cross-references in IAS 21 in 1998 and 1999. The Standing Interpretations Committee developed four Interpretations relating to IAS 21: • • • • SIC-7 Introduction of the Euro (issued May 1998) SIC-11 Foreign Exchange—Capitalisation of Losses Resulting from Severe Currency Devaluations (issued July...

29. Chuẩn mực kế toán quốc tế IAS 41

    42p 248 89

    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...