Danh sách các IFRSs và IASs

  • Thread starter NHC
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NHC

Sơ cấp
17/5/05
1
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Sai Gon
#1
Chao cac ban,

Duoi day la danh sach cac IFRSs va IASs duoc trich tu trang web www.iasplus.com danh cho cac ban tham khao.

Cong nhan la tren forum nay co nhieu "cao thu" lam nen toi chang dam "mua riu qua mat tho" dau, chi xin gop mot vien gach nho tren con duong dang di cho nhung ban nao chua co dip biet den nhung chuan muc nay.

Cheers


International Financial Reporting Standards
Preface to International Financial Reporting Standards

IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral Assets

Framework for the Preparation and Presentation of Financial Statements
IASB Framework for the Preparation and Presentation of Financial Statements

International Accounting Standards

1) IAS 1 Presentation of Financial Statements
2) IAS 2 Inventories
3) IAS 3 Consolidated Financial Statements. Originally issued 1976, effective 1 Jan 1977. No longer effective. Superseded in 1989 by IAS 27 and IAS 28.
4) IAS 4 Depreciation Accounting. Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.
5) IAS 5 Information to Be Disclosed in Financial Statements. Originally issued October 1976, effective 1 January 1997. No longer effective. Superseded by IAS 1 in 1997.
6) IAS 6 Accounting Responses to Changing Prices. Superseded by IAS 15.
7) IAS 7 Cash Flow Statements
8) IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors
9) IAS 9 Accounting for Research and Development Activities. Superseded by IAS 38 effective 1.7.99
10) IAS 10 Events After the Balance Sheet Date
11) IAS 11 Construction Contracts
12) IAS 12 Income Taxes
13) IAS 13 Presentation of Current Assets and Current Liabilities. Superseded by IAS 1.
14) IAS 14 Segment Reporting
15) IAS 15 Information Reflecting the Effects of Changing Prices
16) IAS 16 Property, Plant and Equipment
17) IAS 17 Leases
18) IAS 18 Revenue
19) IAS 19 Employee Benefits
20) IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
21) IAS 21 The Effects of Changes in Foreign Exchange Rates
22) IAS 22 Business Combinations. Superseded by IFRS 3 effective 31 March 2004.
23) IAS 23 Borrowing Costs
24) IAS 24 Related Party Disclosures
25) IAS 25 Accounting for Investments. Superseded by IAS 39 and IAS 40 effective 2001.
26) IAS 26 Accounting and Reporting by Retirement Benefit Plans
27) IAS 27 Consolidated and Separate Financial Statements
28) IAS 28 Investments in Associates
29) IAS 29 Financial Reporting in Hyperinflationary Economies
30) IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
31) IAS 31 Interests In Joint Ventures
32) IAS 32 Financial Instruments: Disclosure and Presentation
33) IAS 33 Earnings Per Share
34) IAS 34 Interim Financial Reporting
35) IAS 35 Discontinuing Operations. Superseded by IFRS 5 effective 2005.
36) IAS 36 Impairment of Assets
37) IAS 37 Provisions, Contingent Liabilities and Contingent Assets
38) IAS 38 Intangible Assets
39) IAS 39 Financial Instruments: Recognition and Measurement
40) IAS 40 Investment Property
41) IAS 41 Agriculture
 
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doduyanh

Sơ cấp
16/3/10
4
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tp.HCM
#2
Ðề: Danh sách các IFRSs và IASs

Mình có file Pdf của tất cả các IASs và IFRSs trên trang dropbox của mình. Bạn nào có nhu cầu cần đọc thì liên hệ mình nhé! Vì nhiều file quá mình ko tiện post, bạn nào cần thì nói mình share cho.
 

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