... kho c doanh nghip mua 17 17 t cỏc nh cung cp ngoi h thng t chc kinhdoanh ca doanh nghip + Hng mua ni b: L ton b hng tn kho c doanh nghip mua t cỏc nh cung cp thuc h thng t chc kinhdoanh ca doanh ... ghi nhn doanhthu v chi phớ phi phự hp vi Khi ghi nhn mt khon doanhthu thỡ phi ghi nhn mt khon chi phớ tng ng cú liờn quan n vic to doanhthu ú. Theo ú, vic ghi nhn giỏ gc ca HTK ó bỏn vo chi phớ ... khụng th thiu ca quỏ trỡnh sn xut kinhdoanh cỏc doanh nghip Giỏ tr nguyờn vt liu thng chim mt t trng ln tng chi phớ sn xut kinh doanh, vỡ vy, qun lý tt khõu thu mua, d tr v s dng vt liu l iu...
... KHOA KẾ TOÁN-TÀI CHÍNH-NGÂN HÀNG KẾTOÁN QUỐC TẾ GVHD: HUỲNH TRUNG KIÊN THỰC HIỆN: NHÓM 2 KTQT- NHÓM 8/14/16 I • GIỚI THIỆU: Chuẩn mực kếtoán quy định, hướng dẫn nguyên tắc phương pháp kếtoán ... Chính sách kếtoán , thay đổi ước tính kếtoán sai sót cung cấp sở cho việc lựa chọn áp dụng sách kếtoán trường hợp hướng dẫn rõ ràng KTQT- NHÓM 8/14/16 II LỊCH SỬ PHÁT TRIỂN: B2: XÂY DỰNG KẾ HOẠCH ... “Hàng tồn kho củakếtoán Quốc tế kếtoán Việt Nam có mục đích quy định hướng dẫn nguyên tắc phương pháp kếtoán HTK 16 KTQT- NHÓM 8/14/16 III SO SÁNH IAS & VAS 2: GIỐNG NHAU: • Các nguyên tắc...
... established international trading company It commenced its operation in 2005 XYZ imports goods from China and sells in the local market It uses the FIFO method to value its inventory Listed next are ... the year SME A incurred the following additional costs in the production run: Salary of the machine workers in the factory = CU5,000 Salary of factory supervisor = CU3,000 Depreciation of ... Depreciation of vehicle used to transport the goods from the raw materials storeroom to the machine floor = CU400 Factory electricity usage charges = CU300 Factory rental = CU1,000 Depreciation...
... tạo doanhthuChiphí bao gồm khoản lỗ chiphí sản xuất, kinhdoanh phát sinh trình hoạt động kinhdoanh thông thường chiphíchiphí sản xuất, kinhdoanh phát sinh trình hoạt động kinhdoanh ... doanh mà doanh nghiệp trình bày yếu tố thông tin báo cáo kết hoạt động kinhdoanh theo chức chiphí trình bày theo chất chiphíCác thông tin phải trình bày Báo cáo kếtkinhdoanhBản thuyết minh ... ghi nhận chiphí kỳ chiphí hoạt động trình bày theo tính chất chiphí Nếu doanh nghiệp trình bày báo cáo kết hoạt động kinhdoanh theo chức chiphídoanh nghiệp cần trình bày tổng số chiphí hoạt...
... tạo doanhthuChiphí bao gồm khoản lỗ chiphí sản xuất, kinhdoanh phát sinh trình hoạt động kinhdoanh thông thường chiphíchiphí sản xuất, kinhdoanh phát sinh trình hoạt động kinhdoanh ... doanh mà doanh nghiệp trình bày yếu tố thông tin báo cáo kết hoạt động kinhdoanh theo chức chiphí trình bày theo chất chiphíCác thông tin phải trình bày Báo cáo kếtkinhdoanhBản thuyết minh ... ghi nhận chiphí kỳ chiphí hoạt động trình bày theo tính chất chiphí Nếu doanh nghiệp trình bày báo cáo kết hoạt động kinhdoanh theo chức chiphídoanh nghiệp cần trình bày tổng số chiphí hoạt...
... with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation 16 An entity whose financial statements comply with IFRSs shall make ... unless they comply with all the requirements of IFRSs 17 In virtually all circumstances, an entity achieves a fair presentation by compliance with applicable IFRSs A fair presentation also requires ... has complied with applicable IFRSs, except that it has departed from a particular requirement to achieve a fair presentation; (c) the title of the IFRS from which the entity has departed, the nature...
... practicable Fundamental errors IN12 The Standard eliminates the concept of a fundamental error and thus the distinction between fundamental errors and other material errors The Standard defines prior ... However, it is inappropriate to make, or leave uncorrected, immaterial departures from IFRSs to achieve a particular presentation of an entity’s financial position, financial performance or cash ... comply with IFRSs if they contain either material errors or immaterial errors made intentionally to achieve a particular presentation of an entity’s financial position, financial performance or cash...
... for Conclusions summarises the International Accounting Standards Board’s considerations in reaching its conclusions on revising IAS 10 Events After the Balance Sheet Date in 2003 Individual...
... to the construction of the asset, for example, those for the services of project managers and architects; and contracts for the destruction or restoration of assets, and the restoration of the ... completion method Under this method, contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which...
... generated by using the machine is taxable, any gain on disposal of the machine will be taxable and any loss on disposal will be deductible for tax purposes The tax base of the machine is 70 Interest ... benefits will not be taxable, the tax base of the asset is equal to its carrying amount Examples A machine cost 100 For tax purposes, depreciation of 30 has already been deducted in the current and ... other events in the same way that it accounts for the transactions and other events themselves Thus, for transactions and other events recognised in profit or loss, any related tax effects are...
... the unit of measure for recognition, ie what constitutes an item of property, plant and equipment Thus, judgement is required in applying the recognition criteria to an entity’s specific circumstances ... items of property, plant and equipment experience significant and volatile changes in fair value, thus necessitating annual revaluation Such frequent revaluations are unnecessary for items of property, ... entity’s operations The following are examples of separate classes: (a) (b) land and buildings; (c) machinery; (d) ships; (e) aircraft; (f) motor vehicles; (g) furniture and fixtures; and (h) 1136 land;...
... substantially all the risks and rewards incidental to legal ownership are transferred by the lessor, and thus the lease payment receivable is treated by the lessor as repayment of principal and finance ... for Conclusions summarises the International Accounting Standards Board’s considerations in reaching its conclusions on revising IAS 17 Leases in 2003 Individual Board members gave greater weight ... paragraph 33 of the previous version of IAS 17 stated that allocation over the lease term might be achieved by recognising the cost as an expense and, in the same period, recognising an equal amount...
... (or the provision of goods or services) made either directly to the employees, to their spouses, children or other dependants or to others, such as insurance companies An employee may provide services ... legal or constructive obligation is limited to the amount that it agrees to contribute to the fund Thus, the amount of the post-employment benefits received by the employee is determined by the amount ... value of the defined benefit obligation reflect the date at which the employee is expected to leave Thus, because of the effect of discounting, they are less than the amounts that would be determined...
... conditions attaching to them; and (b) the grants will be received A government grant is not recognised until there is reasonable assurance that the entity will comply with the conditions attaching to ... conditions attaching to the grant have been or will be fulfilled The manner in which a grant is received does not affect the accounting method to be adopted in regard to the grant Thus a grant ... entity recognises the costs or expenses related to a government grant are readily ascertainable and thus grants in recognition of specific expenses are recognised as income in the same period as the...
... nhận chiphí Ghi nhận chiphíCácchi tiêu sau ghi nhận chiphí khấu hao tối đa năm: - Chiphí thành lập - Chiphí đào tạo nhân viên, chiphí quảng cáo IAS yêucầu khoản chi tiêu ghi nhận chiphí ... sách kế toán, ước tính kếtoán sai sót Các kiện phát sinh sau ngày kết thúc kỳ kếtoán năm Hợp đồng xây dựng Thuthu nhập doanh nghiệp Báo cáo phận Tài sản cố định Thu tài sản Doanhthuthu ... IAS phần giải thích riêng phù hợp chiphídoanhthucó đề cập đến việc phần ghi nhận chi phí, phần yêucầuViệc ghi nhận đồng thời hay kết hợp doanhthuchiphí phát sinh trực tiếp đồng thời...
... acquisition of that foreign operation shall be treated as assets and liabilities of the foreign operation Thus they shall be expressed in the functional currency of the foreign operation and shall be translated ... for Conclusions summarises the International Accounting Standards Board’s considerations in reaching its conclusions on revising IAS 21 The Effects of Changes in Foreign Exchange Rates in 2003, ... would be restated in accordance with IAS 29 Financial Reporting in Hyperinflationary Economies Thus, to the extent that an exchange loss reflects hyperinflation, this effect is taken into account...
... capitalising borrowing costs does not achieve comparability between assets that are financed with borrowings and those financed with equity However, it achieves comparability among all non-equity ... comparability, improvements in financial reporting and achieving convergence in principle with US GAAP exceed any additional costs of implementation Achieving convergence in principle with US GAAP on ... of the cost of the asset BC10 The Board confirmed that the objective of the project is not to achieve full convergence on all aspects of accounting for borrowing costs Rather, it is to reduce...