TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 37

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (issued in 1978 and reformatted in 1994) that dealt with contingencies. 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 37 International Accounting Standard 37 Provisions Contingent Liabilities and Contingent Assets This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 37 Provisions Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date issued in 1978 and reformatted in 1994 that dealt with contingencies. 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then IAS 37 and its accompanying guidance have been amended by the following IFRSs IAS 8 Accounting Policies Changes in Accounting Estimates and Errors issued December 2003 IAS 10 Events after the Reporting Period issued December 2003 IAS 16 Property Plant and Equipment as revised in December 2003 IAS 39 Financial Instruments Recognition and Measurement as revised in December 2003 IFRS 3 Business Combinations issued March 2004 IFRS 4 Insurance Contracts issued March 2004 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations issued March 2004 Amendments to IAS 39 and IFRS 4 Financial Guarantee Contracts issued August 2005 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 37 SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease issued December 2001 SIC-29 Service Concession Arrangements Disclosures issued December 2001 and subsequently amended IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities issued May 2004 IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds issued December 2004 IASCF 1823 IAS 37 IFRIC 6 .

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