Vietnamese Accounting Standard
Standard No. 24 CASH FLOW STATEMENTS
Standard No. 24 CASH FLOW STATEMENTS GENERAL PROVISIONS 01. This standard aims to prescribe and guide the principles and methods for compiling and presenting cash flow statements. 02. This standard applies to the compilation and presentation of cash flow statements. 03. The cash flow...
rating 03 Oct, 2012 Views: 4672 Comments: 0
Standard No. 25 CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVSTMENTS IN SUBSIDIARIES
STANDARD 25 CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVSTMENTS IN SUBSIDIARIES general The objective of this Standard is to prescribe the principles and methods of preparing and presenting the consolidated financial statements of a group composing subsidiaries...
rating 04 Oct, 2012 Views: 15745 Comments: 0
Standard No. 26 RELATES PARTY DISCLOSURES
STANDARD 26 RELATES PARTY DISCLOSURES GENERAL The objective of this Standard is to prescribe accounting principles and treatment for related party disclosures and transactions between a reporting enterprise and its related parties in the financial statements. ...
rating 04 Oct, 2012 Views: 24274 Comments: 0
Standard No.27 INTERIM FINANCIAL REPORTING
STANDARD 27 INTERIM FINANCIAL REPORTING (Issued in pursuance of the Minister of Finance Decision No. 12/2005/QD-BTC dated 15 February 2005) GENERAL The objective of this Standard is to prescribe the minimum content of an interim financial report and to prescribe...
rating 04 Oct, 2012 Views: 4081 Comments: 0
Standard No.28 SEGMENT REPORTING
STANDARD 28 SEGMENT REPORTING GENERAL 01. The objective of this Standard is to establish principles for reporting financial information by segment information about the different types of products and services an enterprise produces and the different geographical areas in which...
rating 04 Oct, 2012 Views: 27748 Comments: 0
Standard No.29 Changes in accounting policies, accounting estimates and errors
STANDARD 29 Changes in accounting policies, accounting estimates and errors GENERAL 01. The objective of this Standard is to prescribe the guidance on accounting principles, accounting treatments and presentation of changes in accounting policies, changes in accounting...
rating 04 Oct, 2012 Views: 3770 Comments: 0
Standard No.30 EARNING PER SHARE
STANDARD 30 EARNING PER SHARE GENERAL 01. The objective of this Standard is to prescribe the accounting policies and procedures in relation to measurement and presentation of earnings per share for comparison of business results among joint-stock enterprises in one reporting period...
rating 04 Oct, 2012 Views: 3743 Comments: 0

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