TAILIEUCHUNG - IFRIC Interpretation 10: Interim financial reporting and impairment

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 10 Interim financial reporting and impairment was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2006. | IFRIC 10 IFRIC Interpretation 10 Interim Financial Reporting and Impairment This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 10 Interim Financial Reporting and Impairment was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2006. IFRIC 10 has been amended by IAS 1 Presentation of Financial Statements (as revised in September 2007).* * effective date 1 January 2009 © IASCF 2511 IFRIC 10 CONTENTS paragraphs IFRIC INTERPRETATION 10 INTERIM FINANCIAL REPORTING AND IMPAIRMENT REFERENCES BACKGROUND 1–2 ISSUE 3–7 CONSENSUS 8–9 EFFECTIVE DATE AND TRANSITION 10 BASIS FOR CONCLUSIONS 2512 © IASCF IFRIC 10 IFRIC Interpretation 10 Interim Financial Reporting and Impairment (IFRIC 10) is set out in paragraphs 1–10. IFRIC 10 is accompanied by a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. © IASCF 2513 IFRIC 10 IFRIC Interpretation 10 Interim Financial Reporting and Impairment References • IAS 34 Interim Financial Reporting • IAS 36 Impairment of Assets • IAS 39 Financial Instruments: Recognition and Measurement Background 1 An entity is required to assess goodwill for impairment at the end of each reporting period, to assess investments in equity instruments and in financial assets carried at cost for impairment at the end of each reporting period and, if required, to recognise an impairment loss at that date in accordance with IAS 36 and IAS 39. However, at the end of a subsequent reporting period, conditions may have so changed that the impairment loss would have been reduced or avoided had the impairment assessment been made only at that date. This Interpretation provides guidance on whether such impairment losses should ever be reversed. 2 The Interpretation addresses the .

• Tiêu chuẩn - Qui chuẩn
• IFRIC Interpretation
• International Financial Reporting Interpretations Committee
• Báo cáo tài chính quốc tế
• Interim financial reporting
• IFRIC Interpretation 10
• Financial statements
• IFRIC Interpretation 1
• Similar liabilities
• IFRIC Interpretation 2
• Co operative entities
• Similar instruments
• Service concession arrangements
• Intangible assets
• IFRIC Interpretation 4
• Environmental rehabilitation funds
• Interests arising
• IFRIC Interpretation 5
• IFRIC Interpretation 6
• Liabilities arising
• Waste electrical
• IFRIC Interpretation 7
• Financial reporting
• Hyperinflationary economies
• Scope of IFRS 2
• IFRIC Interpretation 8
• Embedded derivatives
• Reassessment of embedded derivatives
• IFRIC Interpretation 9
• Treasury share transactions
• IFRIC Interpretation 11
• Share based payment
• IFRIC Interpretation 12
• Presentation of financial statements
• Customer loyalty programmes
• IFRIC Interpretation 13
• Contingent liabilities
• Benefit asset
• Minimum funding
• IFRIC Interpretation 14
• Construction of real estate
• IFRIC Interpretation 15
• Real estate
• Real estate industry
• Foreign operation
• Net investment
• IFRIC Interpretation 16
• Non cash assets
• Distributions of non cash assets
• IFRIC Interpretation 17