TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 36

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 36 Impairment of Assets was issued by the International Accounting Standards Committee in June 1998. It replaced requirements for assessing the recoverability of an asset and recognising impairment losses that were included in IAS 16 Property, Plant and Equipment, IAS 22 Business Combinations, IAS 28 Accounting for Investments in Associates and IAS 31 Financial Reporting of Interests in Joint Ventures. Limited amendments were made in 1999, 2000 and January 2001. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued. | IAS 36 International Accounting Standard 36 Impairment of Assets This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 36 Impairment of Assets was issued by the International Accounting Standards Committee in June 1998. It replaced requirements for assessing the recoverability of an asset and recognising impairment losses that were included in IAS 16 Property Plant and Equipment IAS 22 Business Combinations IAS 28 Accounting for Investments in Associates and IAS 31 Financial Reporting of Interests in Joint Ventures. Limited amendments were made in 1999 2000 and January 2001. 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 36 was subsequently 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 21 The Effects of Changes in Foreign Exchange Rates as revised in December 2003 IAS 39 Financial Instruments Recognition and Measurement as revised in December 2003 . In March 2004 the IASB issued a revised IAS 36 which has been amended by the following pronouncements IFRS 5 Non-current Assets Held for Sale and Discontinued Operations issued March 2004 IFRS 8 Operating Segments issued November 2006 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 36 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 IFRIC 10 Interim Financial Reporting and Impairment issued July 2006 IFRIC 12 Service Concession Arrangements issued November 2006 and subsequently amended . IASCF 1669 IAS 36 Contents .

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