em đang dịch IaS1 nhưng có đoạn dùng từ chuyên ngành quá, em ko hỉu. Vì đang là sinh viên, nên có rất nhìu điều còn ngu ngơ, mong các anh chị giúp đỡ.
Thanks in advance
Thứ nhất là cái single statement và two seperate statements. Em ko bít dịch sao cả? nó ở trong đoạn này ạh:" as dicussed below, the revised version of IAS 1 permits a choice of how to present comprehensive income by usinhg either a single statement or two separate statements.This manual has been written based on the approach that an entity will present a single statement of comprehensive income rather than two separate statements"
Thứ hai là đoạn nằm ở trong phần fair presentation
"If a set of financial statements complies with IFRS , then those financial statements should include an explicit and unreserved statement to that effect. Such disclosure can only be made when the financial statement comply with all IFRS requirement; management is not permitted to cherry pick requirements
IAS1 set out procedures to be followed when management concludes that compliance with an IFRS would be so misleading as to conflict with the objectives of the financial statements as set out in the IASB Framework. It is thought that in practice such circumstances are likely to be extremely rare. If, however, such circumstances did exist, then management should depart from the particular requirement, provided that to do so would not be inconsistent with the regulatory framework in which the entity operates. If there has been a departure from an international standard, then this should be fully explained, setting out the circumstances that led to the departure, quantifying the effect on all periods reported an stating specifically what the departure is. Disclosure is also required if a departure arose in the previous period but still affects the financial statements of the current period."
Vì vướng mắc mấy chỗ trên, nên em tịt lun cả đoạn này, em chỉ hiểu ý chung chung là khi ban giám đốc thấy rằng việc tuân thủ theo các quy định chung sẽ làm sai lệch báo cáo tài chính. Tuy nhiên, việc không áp dụng theo các qui định chung cần được trình bày.
Mong anh chị giúp em
Thanks in advance
Thứ nhất là cái single statement và two seperate statements. Em ko bít dịch sao cả? nó ở trong đoạn này ạh:" as dicussed below, the revised version of IAS 1 permits a choice of how to present comprehensive income by usinhg either a single statement or two separate statements.This manual has been written based on the approach that an entity will present a single statement of comprehensive income rather than two separate statements"
Thứ hai là đoạn nằm ở trong phần fair presentation
"If a set of financial statements complies with IFRS , then those financial statements should include an explicit and unreserved statement to that effect. Such disclosure can only be made when the financial statement comply with all IFRS requirement; management is not permitted to cherry pick requirements
IAS1 set out procedures to be followed when management concludes that compliance with an IFRS would be so misleading as to conflict with the objectives of the financial statements as set out in the IASB Framework. It is thought that in practice such circumstances are likely to be extremely rare. If, however, such circumstances did exist, then management should depart from the particular requirement, provided that to do so would not be inconsistent with the regulatory framework in which the entity operates. If there has been a departure from an international standard, then this should be fully explained, setting out the circumstances that led to the departure, quantifying the effect on all periods reported an stating specifically what the departure is. Disclosure is also required if a departure arose in the previous period but still affects the financial statements of the current period."
Vì vướng mắc mấy chỗ trên, nên em tịt lun cả đoạn này, em chỉ hiểu ý chung chung là khi ban giám đốc thấy rằng việc tuân thủ theo các quy định chung sẽ làm sai lệch báo cáo tài chính. Tuy nhiên, việc không áp dụng theo các qui định chung cần được trình bày.
Mong anh chị giúp em
