(EUR-Lex) Chuẩn mực tiếng Anh – 2024
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TDC
Ngày gửi: 23/12/2024
Lượt xem: 97
Cập nhật: 28/12/2024
Văn bản hợp nhất ban hành theo quy định 2023/1803 của Ủy ban Châu Âu và được sửa đổi cũng như chỉnh sửa theo một số quy định trong năm 2024.
Danh sách các Chuẩn mực có trong văn bản
| Chuẩn mực | Tên Chuẩn mực |
|---|---|
| IAS 1 | Presentation of Financial Statements |
| IAS 2 | Inventories |
| IAS 7 | Statement of Cash Flows |
| IAS 8 | Accounting Policies, Changes in Accounting Estimates and Errors |
| IAS 10 | Events after the Reporting Period |
| IAS 12 | Income Taxes |
| IAS 16 | Property, Plant and Equipment |
| IAS 19 | Employee Benefits |
| IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance |
| IAS 21 | The Effects of Changes in Foreign Exchange Rates |
| IAS 23 | Borrowing Costs |
| IAS 24 | Related Party Disclosures |
| IAS 26 | Accounting and Reporting by Retirement Benefit Plans |
| IAS 27 | Separate Financial Statements |
| IAS 28 | Investments in Associates and Joint Ventures |
| IAS 29 | Financial Reporting in Hyperinflationary Economies |
| IAS 32 | Financial Instruments: Presentation |
| IAS 33 | Earnings per Share |
| IAS 34 | Interim Financial Reporting |
| IAS 36 | Impairment of Assets |
| IAS 37 | Provisions, Contingent Liabilities and Contingent Assets |
| IAS 38 | Intangible Assets |
| IAS 39 | Financial Instruments: Recognition and Measurement |
| IAS 40 | Investment Property |
| IAS 41 | Agriculture |
| IFRS 1 | First-time Adoption of International Financial Reporting Standards |
| IFRS 2 | Share-based Payment |
| IFRS 3 | Business Combinations |
| IFRS 5 | Non-current Assets Held for Sale and Discontinued Operations |
| IFRS 6 | Exploration for and Evaluation of Mineral Resources |
| IFRS 7 | Financial Instruments: Disclosures |
| IFRS 8 | Operating Segments |
| IFRS 9 | Financial Instruments |
| IFRS 10 | Consolidated Financial Statements |
| IFRS 11 | Joint Arrangements |
| IFRS 12 | Disclosure of Interests in Other Entities |
| IFRS 13 | Fair Value Measurement |
| IFRS 15 | Revenue from Contracts with Customers |
| IFRS 16 | Leases |
| IFRS 17 | Insurance Contracts |
| IFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities |
| IFRIC 2 | Members’ Shares in Cooperative Entities and Similar Instruments |
| IFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
| IFRIC 6 | Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment |
| IFRIC 7 | Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies |
| IFRIC 10 | Interim Financial Reporting and Impairment |
| IFRIC 12 | Service Concession Arrangements |
| IFRIC 14 | IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation |
| IFRIC 17 | Distributions of Non-cash Assets to Owners |
| IFRIC 19 | Extinguishing Financial Liabilities with Equity Instruments |
| IFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine |
| IFRIC 21 | Levies |
| IFRIC 22 | Foreign Currency Transactions and Advance Consideration |
| IFRIC 23 | Uncertainty over Income Tax Treatments |
| SIC-7 | Introduction of the Euro |
| SIC-10 | Government Assistance — No Specific Relation to Operating Activities |
| SIC-25 | Income Taxes — Changes in the Tax Status of an Entity or its Shareholders |
| SIC-29 | Service Concession Arrangements: Disclosures |
| SIC-32 | Intangible Assets — Web Site Costs |
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