us gaap vs international accounting standards
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 ... basis of accounting 27 An entity shall prepare its financial statements, except for cash flow information, using the accrual basis of accounting. 28 When the accrual basis of accounting is used,...
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Tài liệu International Accounting Standard 2 Inventories pdf
... entity shall use the same cost formula for all inventories having a similar nature and use to the entity. For inventories with a different nature or use, different cost formulas may be justified. ... retail method is often used in the retail industry for measuring inventories of large numbers of rapidly changing items with similar margins for which it is impracticable to use other costing methods. ... circumstances that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in net realisable value because of changed economic...
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Tài liệu International Accounting Standard 11 Construction Contracts pptx
... 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 in the determination of the amount ... the gross amount due to customers for contract work as a liability. 43 The gross amount due from customers for contract work is the net amount of: (a) costs incurred plus recognised profits; ... incurred plus recognised profits (less recognised losses) exceeds progress billings. 44 The gross amount due to customers for contract work is the net amount of: (a) costs incurred plus recognised...
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Tài liệu International Accounting Standard 12 Income Taxes pdf
... 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 ... 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 ... tax rate(s) compared to the previous accounting period; (e) the amount (and expiry date, if any) of deductible temporary differences, unused tax losses, and unused tax credits for which no deferred...
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Tài liệu FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS ppt
... 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 ... "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...
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Tài liệu NATIONAL LEGAL FRAMEWORKS MONITORING INTERNATIONAL LABOR STANDARDS pdf
... 42 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 ... often turn tothe ILO for assistance. Because national laws should not be an “abstract IMPLEMENTING INTERNATIONAL LABOR STANDARDS 29The discussion then focused on the distinction between compulsoryovertime ... 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 ... India.Rationale of Accounting Standards Accounting Standards are formulated with a view to harmonise different accounting policies andpractices in use in a country. The objective of 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....
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International Accounting Standard 18 Revenue doc
... recognised as an expense, rather than as an adjustment of the amount of revenue originally recognised. Disclosure 35 An entity shall disclose: (a) the accounting policies adopted for the recognition ... 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...
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International Accounting Standard 19 Employee Benefits pdf
... 8 Accounting Policies, Changes in Accounting Estimates and Errors. EC staff consolidated version as of 16 September 2009, EN – EU IAS 19 FOR INFORMATION PURPOSES ONLY 23 Example illustrating ... that a surplus or deficit in the plan may affect the amount of future contributions, disclose in addition: (i) any available information about that surplus or deficit; (ii) the basis used to determine ... portion of the actuarial gains and losses that fall outside a ‘corridor’ of plus or minus 10%. [Appendix A illustrates the treatment of actuarial gains and losses, among other things.] The...
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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 ... accordance with the requirements of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. 60A IAS 1 (as revised in 2007) amended the terminology used throughout IFRSs. In addition ... in accordance with International Financial Reporting Standards. For practical reasons, a rate that approximates the actual rate at the date of the transaction is often used, for example, an...
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International Accounting Standard 27 Consolidated and Separate Financial Statements doc
... consolidation simply because the investor is a venture capital organisation, mutual fund, unit trust or similar entity. 17 A subsidiary is not excluded from consolidation because its business activities ... not deal with methods of accounting for business combinations and their effects on consolidation, including goodwill arising on a business combination (see IFRS 3 Business Combinations). 3 ... statements shall be prepared using uniform accounting policies for like transactions and other events in similar circumstances. 25 If a member of the group uses accounting policies other than...
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International Accounting Standard 28 Investments in Associates doc
... financial statements shall be prepared using uniform accounting policies for like transactions and events in similar circumstances. 27 If an associate uses accounting policies other than those ... 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. ... investor 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...
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International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets docx
... restructuring: (a) sale or termination of a line of business; (b) the closure of business locations in a country or region or the relocation of business activities from one country or region to ... contingent because they are uncertain in timing or amount. However, within this Standard the term ‘contingent’ is used for liabilities and assets that are not recognised because their existence ... continuous range of possible outcomes, and each point in that range is as likely as any other, the mid-point of the range is used. Example An entity sells goods with a warranty under which customers...
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International Accounting Standard 40 Investment Property ppt
... 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 ... 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 ... change in use) that the variability in the range of reasonable fair value estimates will be so great, and the probabilities of the various outcomes so difficult to assess, that the usefulness...
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International accounting harmonisation - a comparison of Spain, Sweden and Austria docx
... Standards and the EEC”, International Lurnal of Accounting, Spring,48. 33Conclusion International accounting harmonisation would bring major benefits to international business,particularly ... 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, ... von 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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