Danh sách các IFRSs và IASs

Thảo luận trong 'Kế toán quốc tế' bắt đầu bởi NHC, 24 Tháng năm 2005.

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  1. NHC

    NHC Thành viên sơ cấp

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    Sai Gon
    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 Superseded in 1989 by IAS 27 and IAS 28.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 Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.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 Superseded by IAS 1 in 1997.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 Superseded by IAS 15.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 Superseded by IAS 38 effective 1.7.99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 Superseded by IAS 1.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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  2. doduyanh

    doduyanh Thành viên sơ cấp

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    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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