INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 3

Nhà máy và thiết bị bồi thường cho suy Mất mục hoạt động Thuê tài sản-Ưu đãi vốn Reacquired Chia sẻ cụ vốn chủ sở hữu của vốn chủ sở hữu (cổ phiếu Kho bạc)-Chi phí của vốn chủ sở hữu giao dịch nhất quán, thay thế phương pháp báo cáo tiền tệ, đo lường và trình bày | Introduction to the Guide 63 SIC 14 Property Plant and Equipment Compensation for the Impairment or Loss of Items SIC 15 Operating Leases Incentives SIC 16 Share Capital Reacquired Own Equity Instruments Treasury Shares SIC 17 Equity Costs of an Equity Transaction SIC 18 Consistency Alternative Methods SIC 19 Reporting Currency Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 SIC 20 Equity Accounting Method Recognition of Losses SIC 21 Income Taxes Recovery of Revalued Non-Depreciable Assets SIC 22 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported SIC 23 Property Plant and Equipment Major Inspection or Overhaul Costs SIC 24 Earnings per Share Financial Instruments and Other Contracts that May be Settled in Shares SIC 25 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders SIC 26 Not Issued SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease SIC 28 Business Combinations Date of Exchange and Fair Value of Equity Instruments SIC 29 Disclosure Service Concession Arrangements SIC 30 Reporting Currency Translation from Measurement Currency to Presentation Currency SIC 31 Revenue Barter Transactions Involving Advertising Services SIC 32 Intangible Assets Website Costs SIC 33 Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities IFRIC 2 Members Shares in Co-operative Entities and Similar Instruments IFRIC 3 Emission Rights IFRIC 4 Determining whether an Arrangement Contains a Lease 64 Guide to International Financial Reporting Standards CURRENT ACTIVITIES ED 7 Financial Instruments Disclosures Project Accounting Standards for Small and Medium-Sized Entities Project Projects Relating to Financial Instruments Project Issues Relating to IFRS 3 Business Combinations Project Business Combinations Phase 2 Application of the Purchase Method .