TAILIEUCHUNG - SIC Interpretation 13: Jointly controlled entities - Non-monetary contributions by venturers

SIC Interpretation 13: Jointly controlled entities - Non-monetary contributions by venturers (SIC-13) is set out in paragraphs 5–7. SIC-13 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. | SIC-13 SIC Interpretation 13 Jointly Controlled Entities— Non-Monetary Contributions by Venturers This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-13 Jointly Controlled Entities—Non-Monetary Contributions by Venturers was developed by the Standing Interpretations Committee and issued in December 1998. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then, SIC-13 has been amended by the following IFRSs: • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) • IAS 16 Property, Plant and Equipment (as revised in December 2003) • IAS 31 Interests in Joint Ventures (issued December 2003) • IAS 1 Presentation of Financial Statements (as revised in September 2007).* * effective date 1 January 2009 © IASCF 2695 SIC-13 SIC Interpretation 13 Jointly Controlled Entities—Non-Monetary Contributions by Venturers (SIC-13) is set out in paragraphs 5–7. SIC-13 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. 2696 © IASCF SIC-13 SIC Interpretation 13 Jointly Controlled Entities— Non-Monetary Contributions by Venturers References • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors • IAS 16 Property, Plant and Equipment • IAS 18 Revenue • IAS 31 Interests in Joint Ventures Issue 1 IAS refers to both contributions and sales between a venturer and a joint venture as follows: ‘When a venturer contributes or sells assets to a joint venture, recognition of any portion of a gain or loss from the transaction shall reflect the substance of the transaction’. In addition, IAS says that ‘a jointly controlled entity is a joint venture that involves

• Tiêu chuẩn - Qui chuẩn
• SIC Interpretation
• Standard Interpretations Committee
• International Financial Reporting Standards
• Jointly controlled entities
• Non monetary contributions
• Accounting policies
• Special purpose entities
• SIC Interpretation 12
• Financial statements
• Operating leases
• SIC Interpretation 15
• SIC Interpretation 27
• Substance of transactions
• Legal form of a lease
• Service concession arrangements
• SIC Interpretation 29
• Advertising services
• Barter transactions
• SIC Interpretation 31
• Intangible assets
• Web site costs
• SIC Interpretation 32
• Income taxes
• Non depreciable assets
• Changes in the tax status
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• International Accounting Standard 8
• Accounting estimates
• Borrowing costs
• Lecture Advanced financial accounting
• Bài giảng Kế toán tài chính nâng cao
• Advanced financial accounting
• Accounting estimate
• Retrospective application
• Changes in accounting estimates
• Retrospective restatements
• Accounting Standard
• Tiêu chuẩn kế toán
• Chuẩn mực kế toán
• Accounting Standards Interpretations
• Accounting for Taxes on Income
• Finance accounting and Auditing
• Financial distress
• Ordinary Least Squares (OLS)
• Professional judgment
• Accounting for taxes
• Earnings Per Share
• Construction Contracts
• Compendium of accounting standards
• Biological asset accounting policies
• Good corporate governance
• Company size
• Financial performance
• Knowledge about renewable energy
• International Accounting Standard 23
• Qualifying asset
• Accounting changes
• Error analysis
• Intermediate accounting
• Lecture Intermediate accounting
• Related Party Disclosures
• Sales Transactions
• Consolidated Financial Statements
• Disclosure of Segment Information