TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 16

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 16 Property, Plant and Equipment was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 16 Accounting for Property, Plant and Equipment (issued in March 1982). IAS 16 was revised in 1998 and further amended in 2000. The Standing Interpretations Committee developed three Interpretations relating to IAS 16: • • • SIC-6 Costs of Modifying Existing Software (issued May 1998) SIC-14 Property, Plant and Equipment—Compensation for the Impairment or Loss of Items (issued December 1998) SIC-23 Property, Plant and Equipment—Major Inspection or. | IAS 16 International Accounting Standard 16 Property Plant and Equipment This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 16 Property Plant and Equipment was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 16 Accounting for Property Plant and Equipment issued in March 1982 . IAS 16 was revised in 1998 and further amended in 2000. The Standing Interpretations Committee developed three Interpretations relating to IAS 16 SIC-6 Costs of Modifying Existing Software issued May 1998 SIC-14 Property Plant and Equipment Compensation for the Impairment or Loss of Items issued December 1998 SIC-23 Property Plant and Equipment Major Inspection or Overhaul Costs issued July 2000 . 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 16. The revised standard also replaced SIC-6 SIC-14 and SIC-23. Since then IAS 16 has been amended by the following IFRSs IFRS 2 Share-based Payment issued February 2004 IFRS 3 Business Combinations issued March 2004 IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations issued March 2004 IFRS 6 Exploration for and Evaluation of Mineral Resources issued December 2004 IAS 23 Borrowing Costs as revised in March 2007 IAS 1 Presentation of Financial Statements as revised in September 2007 IFRS 3 Business Combinations as revised in January 2008 . The following Interpretations refer to IAS 16 SIC-21 Income Taxes Recovery of Revalued Non-Depreciable Assets issued July 2000 SIC-29 Service Concession Arrangements Disclosures issued December 2001 and subsequently amended SIC-32 Intangible Assets Web Site Costs issued March 2002 and subsequently amended IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities issued May 2004 and

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