TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 18

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 18 Revenue was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 18 Revenue Recognition (issued in December 1982). Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 1998), IAS 10 (in 1999) and IAS 41 (in January 2001). 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 IAS 18 has been amended by. | IAS 18 International Accounting Standard 18 Revenue This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 18 Revenue was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 18 Revenue Recognition issued in December 1982 . Limited amendments to IAS 18 were made as a consequence of IAS 39 in 1998 IAS 10 in 1999 and IAS 41 in January 2001 . 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 IAS 18 has been amended by the following IFRSs IAS 39 Financial Instruments Recognition and Measurement as revised in December 2003 IFRS 4 Insurance Contracts issued March 2004 . IAS 1 Presentation of Financial Statements as revised in September 2007 amended the terminology used throughout IFRSs including IAS 18. The following Interpretations refer to IAS 18 SIC-13 Jointly Controlled Entities Non-Monetary Contributions by Venturers issued December 1998 and subsequently amended SIC-27 Evaluating the Substance of Transactions involving the Legal Form of a Lease issued December 2001 and subsequently amended SIC-31 Revenue Barter Transactions Involving Advertising Services issued December 2001 and subsequently amended IFRIC 12 Service Concession Arrangements issued November 2006 and subsequently amended IFRIC 13 Customer Loyalty Programmes issued June 2007 . IASCF 1185 IAS 18 Contents paragraphs INTERNATIONAL ACCOUNTING STANDARD 18 REVENUE OBJECTIVE SCOPE 1-6 DEFINITIONS 7-8 MEASUREMENT OF REVENUE 9-12 IDENTIFICATION OF THE TRANSACTION 13 SALE OF GOODS 14-19 RENDERING OF SERVICES 20-28 INTEREST ROYALTIES AND DIVIDENDS 29-34 DISCLOSURE 35-36 EFFECTIVE DATE 37 APPENDIX 1186 iascf IAS 18 International Accounting Standard 18 Revenue IAS 18 is set out in paragraphs 1-37. All the paragraphs have equal authority but retain the IASC format of .

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