international accounting standards vs gaap
Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf
... to do so. International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International ... comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; and (c) Interpretations developed by the International Financial Reporting Interpretations ... for an earlier period, it shall disclose that fact. 139A IAS 27 (as amended by the International Accounting Standards Board in 2008) amended paragraph 106. An entity shall apply that amendment...
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Tài liệu International Accounting Standard 2 Inventories pdf
... the useful life of that asset. Disclosure 36 The financial statements shall disclose: (a) the accounting policies adopted in measuring inventories, including the cost formula used; (b) the...
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Tài liệu International Accounting Standard 11 Construction Contracts pptx
... estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors). The changed estimates are used ... FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and ... fall into different accounting periods. Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods...
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Tài liệu International Accounting Standard 12 Income Taxes pdf
... ONLY International Accounting Standard 12 Income Taxes Objective The objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting ... revised by the International Accounting Standards Board in 2008) to the recognition of deferred tax assets acquired in business combinations. 94 Therefore, entities shall not adjust the accounting ... accounting for government grants (see IAS 20 Accounting for Government Grants and Disclosure of Government Assistance) or investment tax credits. However, this Standard does deal with the accounting...
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Tài liệu FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS ppt
... "House of GAAP& quot; which displays the hierarchy of sources of generallyaccepted accounting principles.CHAPTER 1FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS OVERVIEW Accounting is the ... other accounting literature. Examples of other accounting literature include FASB Concepts Statements; International Accounting Standards Committee Statements; AICPA Issues Papers; and accounting ... improving standards of financial accounting and reporting for business enterprises is the:a. Financial Accounting Foundation (FAF).b. Financial Accounting Standards Board (FASB).c. Financial Accounting...
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Tài liệu NATIONAL LEGAL FRAMEWORKS MONITORING INTERNATIONAL LABOR STANDARDS pdf
... institution.173Implementing International Standards atthe National LevelThe second session of the workshop provided more concrete examplesof assessing compliance with international standards, expanding ... on42 International Labor Standards in theNational Context:Legal Frameworks and MonitoringThe opening session of the workshop focused on the complex relation-ship between international labor standards ... Academies’ Committee on Monitoring International Labor Standards (CMILS) in examining legal aspects of labor standards compliance, the two presenters, Arturo Bronstein (International LabourOffice)...
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INDIAN ACCOUNTING STANDARDS - A PERSPECTIVE potx
... the accounting accuracy. International Harmonisation of Accounting Standards Recognising the need for international harmonisation of accounting standards, in 1973, the International Accounting Standards ... Standards As indicated earlier, Accounting Standards are formulated on the basis of the International Financial Reporting Standards (IFRSs)/ International Accounting Standards (IASs) issued by theIASB. ... the International Accounting Standards Board(IASB). The objectives of IASC included promotion of the International Accounting Standards forworldwide acceptance and observance so that the accounting...
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International Accounting Standard 18 Revenue doc
... Jointly Controlled Entity or Associate (Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements), issued in ... consolidated version as of 16 September 2009, EN – EU IAS 18 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 18 Revenue Objective Income is defined in the Framework for the Preparation ... objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events. The primary issue in accounting for revenue is determining when...
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International Accounting Standard 19 Employee Benefits pdf
... FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 19 Employee Benefits Objective The objective of this Standard is to prescribe the accounting and disclosure for employee ... first adopts this Standard for other employee benefits, the entity applies IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. EC staff consolidated version as of 16 September ... employer in accounting for all employee benefits, except those to which IFRS 2 Share-based Payment applies. 2 This Standard does not deal with reporting by employee benefit plans (see IAS 26 Accounting...
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International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates potx
... complying with International Financial Reporting Standards only if they comply with all the requirements of each applicable Standard and each applicable Interpretation of those Standards including ... at the most recent closing rate. Such conversions are not in accordance with International Financial Reporting Standards and the disclosures set out in paragraph 57 are required. 57 When an ... supplementary information to distinguish it from the information that complies with International Financial Reporting Standards; (b) disclose the currency in which the supplementary information is...
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International Accounting Standard 27 Consolidated and Separate Financial Statements doc
... disclose that fact. 45 An entity shall apply the amendments to IAS 27 made by the International Accounting Standards Board in 2008 in paragraphs 4, 18, 19, 26–37 and 41(e) and (f) for annual ... periods beginning before 1 July 2009 unless it also applies IFRS 3 (as revised by the International Accounting Standards Board in 2008). If an entity applies the amendments before 1 July 2009, ... residence of the entity whose consolidated financial statements that comply with International Financial Reporting Standards have been produced for public use; and the address where those consolidated...
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International Accounting Standard 28 Investments in Associates doc
... amendments shall be applied for that earlier period. 41B IAS 27 (as amended by the International Accounting Standards Board in 2008) amended paragraphs 18 and 19 and added paragraph 19A. An ... IAS 28 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 28 Investments in Associates Scope 1 This Standard shall be applied in accounting for investments in associates. ... produces consolidated financial statements available for public use that comply with International Financial Reporting Standards. 14 Investments described in paragraph 13(a) shall be accounted for...
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International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets docx
... consolidated version as of 16 September 2009, EN – EU IAS 37 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets Objective ... understand their nature, timing and amount. Scope 1 This Standard shall be applied by all entities in accounting for provisions, contingent liabilities and contingent assets, except: (a) those resulting ... that Standard instead of this Standard. For example, some types of provisions are addressed in Standards on: (a) construction contracts (see IAS 11 Construction Contracts); (b) income taxes...
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International Accounting Standard 40 Investment Property ppt
... policy to all of its investment property. 31 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors states that a voluntary change in accounting policy shall be made only if the change ... FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 40 Investment Property Objective 1 The objective of this Standard is to prescribe the accounting treatment for investment ... applies to any change in accounting policies that is made when an entity first applies this Standard and chooses to use the cost model. The effect of the change in accounting policies includes...
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International accounting harmonisation - a comparison of Spain, Sweden and Austria docx
... towards International Accounting Standards& quot;."A step back towards an extreme prudent view".It is striking that Swedish accounting practitioners, committed to international accounting harmonisation, ... who by adopting internationally agreed accounting standards savethe cost of devising these at the national level.There is substantial evidence of international diversity in accounting regulation ... Colbe W 1983"A Discussion of International Issues in Accounting Standard Setting", in Bromwich M &Hopwood A " ;Accounting Standards Setting - an International Perspective",...
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