需要金币:*** 金币(10金币=人民币1元) IAS国际会计准则 英文版IAS 32 Financial Instruments.pdf 关闭预览 想预览更多内容,点击免费在线预览全文 免费在线预览全文 IAS 32 International Accounting Standard 32 Financial Instruments: Presentation This version includes amendments resulting from IFRSs issued up to...
In response to comments received on the Exposure Draft, the Standard provides additional guidance and illustrative examples for entities that, because of this requirement, have no equity or whose share capital is not equity as defined in IAS 32. Contingent Settlement Provisions IN11. IAS 32 ...
EFFECTIVE DATE 89–96 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Examples of temporary differences Illustrative computations and presentation A396 © IASCF IAS 12 International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1...
Sincethen,IAS32anditsaccompanyingdocumentshavebeenamendedbythefollowing IFRSs: •IFRS2Share-basedPayment(issuedFebruary2004) •IFRS3BusinessCombinations(issuedMarch2004) •IFRS4InsuranceContracts(issuedMarch2004) •FairValueHedgeAccountingforaPortfolioHedgeofInterestRateRisk ...
provides additional guidance andillustrative examples for entities that, because of this requirement,have no equity or whose share capital is not equity as defined in IAS32.Contingent settlement provisionsIN11 IAS 32 incorporates the conclusion previously in SIC-5Classification ...
ACCOMPANYING DOCUMENT BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of contract revenue and expenses Contract disclosures A384 © IASCF IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–...
Illustrative Example 1 gives examples of identification of a cash-generating unit. 70 If an active market exists for the output produced by an asset or group of assets, that asset or group of assets shall be identified as a cash-generating unit, even if some or all of the output is used...
(ISSUED 1998) 133 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION APPROVAL BY THE BOARD OF IAS 38 ISSUED IN MARCH 2004 BASIS FOR CONCLUSIONS DISSENTING OPINIONS ILLUSTRATIVE EXAMPLES Assessing the useful lives of intangible assets © IFRS Foundation A1029 IAS 38 ...
General purpose financial statements are those intended to serve users who do not have the authority to demand financial reports tailored for their own needs. [IAS 1.3] Objective of Financial Statements The objective of general purpose financial statements is to provide information about the financial...
For IAS 33 the Board’s main objective was a limited revision to provide additional guidance and illustrative examples on selected complex matters, such as the effects of contingently issuable shares; potential ordinary shares of subsidiaries, joint ventures or associates; participating equity ...