TAILIEUCHUNG - International Accounting Standard 1: Presentation of financial statements

This version was issued in September 2007 and includes subsequent amendments resulting from IFRSs issued up to 30 November 2008. Its effective date is 1 January 2009. IAS 1 Presentation of Financial Statements was issued by the International Accounting Standards Committee in September 1997. | IAS 1 International Accounting Standard 1 Presentation of Financial Statements This version was issued in September 2007 and includes subsequent amendments resulting from IFRSs issued up to 30 November 2008. Its effective date is 1 January 2009. IAS 1 Presentation of Financial Statements was issued by the International Accounting Standards Committee in September 1997. It replaced IAS 1 Disclosure of Accounting Policies (originally approved in 1974), IAS 5 Information to be Disclosed in Financial Statements (originally approved in 1977) and IAS 13 Presentation of Current Assets and Current Liabilities (originally approved in 1979). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 1, and in August 2005 issued an Amendment to IAS 1—Capital Disclosures. IAS 1 and its accompanying documents were also amended by the following IFRSs: • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • Actuarial Gains and Losses, Group Plans and Disclosures (Amendments to IAS 19) (issued December 2004) • IFRS 7 Financial Instruments: Disclosures (issued August 2005) • IAS 23 Borrowing Costs (as revised in March 2007).* In September 2007 the IASB issued a revised IAS 1. Since then, IAS 1 has been amended by the following IFRSs: • Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1) (issued February 2008)* • Improvements to IFRSs (issued May 2008).* The following Interpretations refer to IAS 1: • SIC-7 Introduction of the Euro (issued May 1998 and subsequently amended) • SIC-15 Operating Leases—Incentives (issued December 1998 and subsequently amended) • SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders (issued December 1998 and .

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Presentation of financial statements
• Financial instruments
• Borrowing costs
• Puttable financial instruments
• International Accounting Standard 39
• Financial liability
• Financial assets
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International Accounting Standard 23
• Qualifying asset
• Retirement benefit plans
• International Accounting Standard 26
• Benefit plans
• Contribution plans
• Separate financial statements
• International Accounting Standard 27
• Consolidated financial statements
• Accounting for investments in subsidiaries
• Investment property
• International Accounting Standard 40
• Accounting policy
• Fair value model
• International accounting
• Lecture International accounting
• International convergence
• Financial reporting
• International federation of accountants
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Cash flows
• Statement of cash flows
• International Accounting Standard 7
• Foreign exchange rates
• The reporting period
• International Accounting Standard 10
• Reporting period
• Construction contracts
• International Accounting Standard 11
• Classification of leases
• Financial statements of lessees
• Leaseback transactions
• International Accounting Standard 17
• Insurance contracts
• International Accounting Standard 18
• Sale of goods
• Employee benefits
• International Accounting Standard 19
• International Accounting Standard 21
• Presentation currency
• Foreign operation
• Related party disclosures
• International Accounting Standard 24
• Related parties
• Sshare based payment
• Investments in associates
• International Accounting Standard 28
• Business combinations
• Hyperinflationary economies
• International Accounting Standard 29
• International Accounting Standard 32
• Share based payment
• Earnings per share
• International Accounting Standard 33
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Impairment of assets
• International Accounting Standard 36
• Intangible asset
• Corporate assets
• Contingent liabilities
• International Accounting Standard 37
• Present obligation
• Intangible assets
• International Accounting Standard 38
• Future economic benefits