IAS 1-41

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IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 3 Consolidated Financial Statements
Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28.
IAS 4 Depreciation Accounting
Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.
IAS 5 Information to Be Disclosed in Financial Statements
Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997.
IAS 6 Accounting Responses to Changing Prices
Superseded by IAS 15, which was withdrawn December 2003
IAS 7 Cash Flow Statements
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 9 Accounting for Research and Development Activities
Superseded by IAS 38 effective 1.7.99
IAS 10 Events After the Balance Sheet Date
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 13 Presentation of Current Assets and Current Liabilities
Superseded by IAS 1.
IAS 14 Segment Reporting
IAS 15 Information Reflecting the Effects of Changing Prices
Withdrawn December 2003
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 22 Business Combinations
Superseded by IFRS 3 effective 31 March 2004.
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 25 Accounting for Investments
Superseded by IAS 39 and IAS 40 effective 2001.
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
Superseded by IFRS 7 effective 2007.
IAS 31 Interests In Joint Ventures
IAS 32 Financial Instruments: Presentation
Disclosure provisions superseded by IFRS 7 effective 2007.
IAS 33 Earnings Per Share
IAS 34 Interim Financial Reporting
IAS 35 Discontinuing Operations
Superseded by IFRS 5 effective 2005.
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement
IAS 40 Investment Property
IAS 41 Agriculture

[you] can find and download Here
 
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Ðề: IAS 1-41

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Ðề: IAS 1-41

IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 3 Consolidated Financial Statements
Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28.
IAS 4 Depreciation Accounting
Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.
IAS 5 Information to Be Disclosed in Financial Statements
Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997.
IAS 6 Accounting Responses to Changing Prices
Superseded by IAS 15, which was withdrawn December 2003
IAS 7 Cash Flow Statements
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 9 Accounting for Research and Development Activities
Superseded by IAS 38 effective 1.7.99
IAS 10 Events After the Balance Sheet Date
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 13 Presentation of Current Assets and Current Liabilities
Superseded by IAS 1.
IAS 14 Segment Reporting
IAS 15 Information Reflecting the Effects of Changing Prices
Withdrawn December 2003
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 22 Business Combinations
Superseded by IFRS 3 effective 31 March 2004.
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 25 Accounting for Investments
Superseded by IAS 39 and IAS 40 effective 2001.
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
Superseded by IFRS 7 effective 2007.
IAS 31 Interests In Joint Ventures
IAS 32 Financial Instruments: Presentation
Disclosure provisions superseded by IFRS 7 effective 2007.
IAS 33 Earnings Per Share
IAS 34 Interim Financial Reporting
IAS 35 Discontinuing Operations
Superseded by IFRS 5 effective 2005.
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement
IAS 40 Investment Property
IAS 41 Agriculture

[you] can find and download Here

Please check the website...
 
Ðề: IAS 1-41

IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 3 Consolidated Financial Statements
Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27
...
IAS 40 Investment Property
IAS 41 Agriculture

[you] can find and download Here

Cái này Bác chỉ đề cập đến danh mục thôi , vậy muốn thảo luận chi tiết từng CM và đối chiếu với VAS thì tạo topic riêng ???
 
Ðề: IAS 1-41

Cái này Bác chỉ đề cập đến danh mục thôi , vậy muốn thảo luận chi tiết từng CM và đối chiếu với VAS thì tạo topic riêng ???

Ý kiến hay, Bác nào có mấy cái IAS post lên lun cái nhỉ - ta tạo topic như ý pác Kuki, để song song VAS và IAS rùi so sánh :ibbanana:
 
Ðề: IAS 1-41

Ý kiến hay, Bác nào có mấy cái IAS post lên lun cái nhỉ - ta tạo topic như ý pác Kuki, để song song VAS và IAS rùi so sánh :ibbanana:

Để thư thư vài hôm em post một số chuẩn mực có khác biệt thì cùng nhau thảo luận nha :ibbanana:
 
Ðề: IAS 1-41

Để thư thư vài hôm em post một số chuẩn mực có khác biệt thì cùng nhau thảo luận nha :ibbanana:

Rất hoan nghênh Kuki đã có ý tưởng hay cho chuyên đề này, rất mong được sự tham gia thảo luận của tất cả các bạn để chuyên mục này phát triển thành một chuyên mục sôi nổi, hấp dẫn và tiện ích cho những ai quan tâm tới IAS.

Thân!
 
Ðề: IAS 1-41

IAS được thay bằng IFRS rồi, bác nào có IFRS post cho cả nhà xem với. Tớ đang làm luận văn về tài sản cố định nhưng IFRS chú trọng đến việc lập báo cáo tài chính, thay đổi chủ yếu là thay giá gốc bằng nguyên tắc giá trị hợp lý
 
Ðề: IAS 1-41

Sao em thấy cái này chỉ xem được mục lục thôi chứ có down đc đâu >.< Em đang cần web down các bản ISA, IFRS ... Anh chị nào biết thì chỉ em với _ _"
 

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