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International Accounting Standard Pdf Download

 
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MessagePosté le: Lun 31 Oct - 18:42 (2016)    Sujet du message: International Accounting Standard Pdf Download Répondre en citant




International Accounting Standard Pdf Download > bit.ly/2eMOoPW







International Accounting Standard Pdf Download

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Where,,a,,pronouncement,,has,,been,,reissued,,with,,the,,same,,or,,a,,different,,name,,,the,,date,,indicated,,in,,the,,above,,tables,,is,,the,,date,,the,,revised,,pronouncement,,was,,reissued,,(these,,are,,indicated,,with,,an,,asterisk,,(*),,in,,the,,tables).,,Correction,,,list,,,for,,,hyphenation,,,These,,,words,,,serve,,,as,,,exceptions.,,,IAS,,,Plus,,,IAS,,,plus,,,Global,,,(English),,,Global,,,(English),,,Global,,,(Deutsch),,,Canada,,,(English),,,Canada,,,(Franais),,,United,,,Kingdom,,,(English),,,United,,,States,,,(English),,,Login,,,or,,,Register,,,Deloitte,,,User?,,,Login,,,Login,,,Name,,,Password,,,Login,,,Register,,,,,,Forgot,,,password,,,Welcome,,,My,,,account,,,Logout,,,.,,,Please,,read,,our,,cookie,,notice,,for,,more,,information,,on,,the,,cookies,,we,,use,,and,,how,,to,,delete,,or,,block,,them.,,..,,Each,,word,,should,,be,,on,,a,,separate,,line.,,

DTTL,,,,and,,,,each,,,,of,,,,its,,,,member,,,,firms,,,,are,,,,legally,,,,separate,,,,and,,,,independent,,,,entities.,,,,Quick,,,links,,,IFRS,,,in,,,your,,,pocket,,,-,,,our,,,guide,,,to,,,all,,,pronouncements,,,on,,,issue,,,Effective,,,dates,,,of,,,IFRSs,,,and,,,amendments,,,New,,,and,,,revised,,,pronouncements,,,as,,,at,,,31,,,December,,,2014,,,New,,,and,,,revised,,,pronouncements,,,as,,,at,,,30,,,September,,,2014,,,Latest,,,pronouncements,,,issued,,,by,,,the,,,IASB,,,and,,,IFRIC,,,About,,,the,,,International,,,Accounting,,,Standards,,,Board,,,(IASB),,,About,,,International,,,Financial,,,Reporting,,,Standards,,,Current,,,projects,,,of,,,the,,,IASB,,,Use,,,and,,,adoption,,,of,,,IFRS,,,Latest,,,news,,,AcSB,,,and,,,IASB,,,panel,,,discussion,,,on,,,IFRS,,,15,,,31,,,Oct,,,2016,,,European,,,Union,,,formally,,,adopts,,,IFRS,,,15,,,31,,,Oct,,,2016,,,FEE,,,responds,,,to,,,EBA,,,consultation,,,on,,,guidance,,,on,,,accounting,,,for,,,expected,,,credit,,,losses,,,26,,,Oct,,,2016,,,IASB,,,updates,,,work,,,plan,,,21,,,Oct,,,2016,,,FRC,,,discussion,,,paper,,,on,,,improving,,,the,,,statement,,,of,,,cash,,,flows,,,21,,,Oct,,,2016,,,Sponsored,,,link,,,Contact,,,us,,,About,,,Legal,,,Privacy,,,FAQs,,,Material,,,on,,,this,,,website,,,is,,,,,,2016,,,Deloitte,,,Global,,,Services,,,Limited,,,,or,,,a,,,member,,,firm,,,of,,,Deloitte,,,Touche,,,Tohmatsu,,,Limited,,,,or,,,one,,,of,,,their,,,related,,,entities.,,,Select,,,language:,,,English,,,(Universal)English,,,(British)English,,,(American)Deutsch,,,.,,,IAS,,,Plus,,,Global,,,(English),,,Global,,,(English),,,Global,,,(Deutsch),,,Canada,,,(English),,,Canada,,,(Franais),,,United,,,Kingdom,,,(English),,,United,,,States,,,(English),,,Toggle,,,navigation,,,Search,,,site,,,Toggle,,,navigation,,,Home,,,News,,,Publications,,,Meetings,,,Standards,,,Projects,,,Jurisdictions,,,Resources,,,My,,,IAS,,,Plus,,,Topics,,,Communications,,,Toggle,,,navigation,,,Search,,,site,,,Navigation,,,Standards,,,International,,,Financial,,,Reporting,,,Standards,,,International,,,Accounting,,,Standards,,,IFRIC,,,Interpretations,,,SIC,,,Interpretations,,,Other,,,pronouncements,,,Info,,,Standards,,,Quick,,,Article,,,Links,,,This,,,page,,,contains,,,links,,,to,,,our,,,summaries,,,,analysis,,,,history,,,and,,,resources,,,for:,,,International,,,Financial,,,Reporting,,,Standards,,,International,,,Accounting,,,Standards,,,IFRIC,,,Interpretations,,,SIC-Interpretations,,,Other,,,pronouncements,,,International,,,Financial,,,Reporting,,,Standards,,,#NameIssuedIFRS,,,1,,,First-time,,,Adoption,,,of,,,International,,,Financial,,,Reporting,,,Standards,,,2008*,,,IFRS,,,2,,,Share-based,,,Payment,,,2004,,,IFRS,,,3,,,Business,,,Combinations,,,2008*,,,IFRS,,,4,,,Insurance,,,Contracts,,,2004,,,IFRS,,,5,,,Non-current,,,Assets,,,Held,,,for,,,Sale,,,and,,,Discontinued,,,Operations,,,2004,,,IFRS,,,6,,,Exploration,,,for,,,and,,,Evaluation,,,of,,,Mineral,,,Assets,,,2004,,,IFRS,,,7,,,Financial,,,Instruments:,,,Disclosures,,,2005,,,IFRS,,,8,,,Operating,,,Segments,,,2006,,,IFRS,,,9,,,Financial,,,Instruments,,,2014*,,,IFRS,,,10,,,Consolidated,,,Financial,,,Statements,,,2011,,,IFRS,,,11,,,Joint,,,Arrangements,,,2011,,,IFRS,,,12,,,Disclosure,,,of,,,Interests,,,in,,,Other,,,Entities,,,2011,,,IFRS,,,13,,,Fair,,,Value,,,Measurement,,,2011,,,IFRS14,,,Regulatory,,,Deferral,,,Accounts,,,2014,,,IFRS,,,15,,,Revenue,,,from,,,Contracts,,,with,,,Customers,,,2014,,,IFRS,,,16,,,Leases,,,2016,,,,,,International,,,Accounting,,,Standards,,,#NameIssuedIAS1,,,Presentation,,,of,,,Financial,,,Statements,,,2007*,,,IAS2,,,Inventories,,,2005*,,,IAS,,,3,,,Consolidated,,,Financial,,,StatementsSuperseded,,,in,,,1989,,,by,,,IAS,,,27,,,and,,,IAS,,,28,,,1976,,,IAS,,,4,,,Depreciation,,,AccountingWithdrawn,,,in,,,1999,,,IAS,,,5,,,Information,,,to,,,Be,,,Disclosed,,,in,,,Financial,,,StatementsSuperseded,,,by,,,IAS,,,1,,,effective,,,1,,,July,,,1998,,,1976,,,IAS,,,6,,,Accounting,,,Responses,,,to,,,Changing,,,PricesSuperseded,,,by,,,IAS,,,15,,,,which,,,was,,,withdrawn,,,December,,,2003,,,IAS7,,,Statement,,,of,,,Cash,,,Flows,,,1992,,,IAS8,,,Accounting,,,Policies,,,,Changes,,,in,,,Accounting,,,Estimates,,,and,,,Errors,,,2003,,,IAS,,,9,,,Accounting,,,for,,,Research,,,and,,,Development,,,ActivitiesSuperseded,,,by,,,IAS,,,38,,,effective,,,1,,,July,,,1999,,,IAS10,,,Events,,,After,,,the,,,Reporting,,,Period,,,2003,,,IAS11,,,Construction,,,ContractsWill,,,be,,,superseded,,,by,,,IFRS,,,15,,,as,,,of,,,1,,,January,,,2018,,,1993,,,IAS12,,,Income,,,Taxes,,,1996*,,,IAS,,,13,,,Presentation,,,of,,,Current,,,Assets,,,and,,,Current,,,LiabilitiesSuperseded,,,by,,,IAS,,,1,,,effective,,,1,,,July,,,1998,,,IAS14,,,Segment,,,ReportingSuperseded,,,by,,,IFRS,,,8,,,effective,,,1,,,January,,,2009,,,1997,,,IAS,,,15,,,Information,,,Reflecting,,,the,,,Effects,,,of,,,Changing,,,PricesWithdrawn,,,December,,,2003,,,2003,,,IAS16,,,Property,,,,Plant,,,and,,,Equipment,,,2003*,,,IAS17,,,LeasesWill,,,be,,,superseded,,,by,,,IFRS,,,16,,,as,,,of,,,1,,,January,,,2019,,,2003*,,,IAS18,,,RevenueWill,,,be,,,superseded,,,by,,,IFRS,,,15,,,as,,,of,,,1,,,January,,,2018,,,1993*,,,IAS19,,,Employee,,,Benefits,,,(1998)Superseded,,,by,,,IAS,,,19,,,(2011),,,effective,,,1,,,January,,,2013,,,1998,,,IAS19,,,Employee,,,Benefits,,,(2011),,,2011*,,,IAS20,,,Accounting,,,for,,,Government,,,Grants,,,and,,,Disclosure,,,of,,,Government,,,Assistance,,,1983,,,IAS21,,,The,,,Effects,,,of,,,Changes,,,in,,,Foreign,,,Exchange,,,Rates,,,2003*,,,IAS,,,22,,,Business,,,CombinationsSuperseded,,,by,,,IFRS,,,3,,,effective,,,31,,,March,,,2004,,,1998*,,,IAS23,,,Borrowing,,,Costs,,,2007*,,,IAS24,,,Related,,,Party,,,Disclosures,,,2009*,,,IAS,,,25,,,Accounting,,,for,,,InvestmentsSuperseded,,,by,,,IAS,,,39,,,and,,,IAS,,,40,,,effective,,,2001,,,IAS26,,,Accounting,,,and,,,Reporting,,,by,,,Retirement,,,Benefit,,,Plans,,,1987,,,IAS27,,,Separate,,,Financial,,,Statements,,,(2011),,,2011,,,IAS27,,,Consolidated,,,and,,,Separate,,,Financial,,,StatementsSuperseded,,,by,,,IFRS,,,10,,,,IFRS,,,12,,,and,,,IAS,,,27,,,(2011),,,effective,,,1,,,January,,,2013,,,2003,,,IAS28,,,Investments,,,in,,,Associates,,,and,,,Joint,,,Ventures,,,(2011),,,2011,,,IAS28,,,Investments,,,in,,,AssociatesSuperseded,,,by,,,IAS,,,28,,,(2011),,,and,,,IFRS,,,12,,,effective,,,1,,,January,,,2013,,,2003,,,IAS29,,,Financial,,,Reporting,,,in,,,Hyperinflationary,,,Economies,,,1989,,,IAS,,,30,,,Disclosures,,,in,,,the,,,Financial,,,Statements,,,of,,,Banks,,,and,,,Similar,,,Financial,,,InstitutionsSuperseded,,,by,,,IFRS,,,7,,,effective,,,1,,,January,,,2007,,,1990,,,IAS31,,,Interests,,,In,,,Joint,,,VenturesSuperseded,,,by,,,IFRS,,,11,,,and,,,IFRS,,,12,,,effective,,,1,,,January,,,2013,,,2003*,,,IAS32,,,Financial,,,Instruments:,,,Presentation,,,2003*,,,IAS33,,,Earnings,,,Per,,,Share,,,2003*,,,IAS34,,,Interim,,,Financial,,,Reporting,,,1998,,,IAS,,,35,,,Discontinuing,,,Operations,,,Superseded,,,by,,,IFRS,,,5,,,effective,,,1,,,January,,,2005,,,1998,,,IAS36,,,Impairment,,,of,,,Assets,,,2004*,,,IAS37,,,Provisions,,,,Contingent,,,Liabilities,,,and,,,Contingent,,,Assets,,,1998,,,IAS38,,,Intangible,,,Assets,,,2004*,,,IAS39,,,Financial,,,Instruments:,,,Recognition,,,and,,,MeasurementSuperseded,,,by,,,IFRS,,,9,,,effective,,,1,,,January,,,2018,,,where,,,IFRS,,,9,,,is,,,applied,,,2003*,,,IAS40,,,Investment,,,Property,,,2003*,,,IAS41,,,Agriculture,,,2001,,,IFRIC,,,Interpretations,,,#NameIssuedIFRIC,,,1,,,Changes,,,in,,,Existing,,,Decommissioning,,,,Restoration,,,and,,,Similar,,,Liabilities,,,2004,,,IFRIC,,,2,,,Members',,,Shares,,,in,,,Co-operative,,,Entities,,,and,,,Similar,,,Instruments,,,2004,,,IFRIC,,,3,,,Emission,,,RightsWithdrawn,,,June,,,2005,,,2004,,,IFRIC,,,4,,,Determining,,,Whether,,,an,,,Arrangement,,,Contains,,,a,,,LeaseWill,,,be,,,superseded,,,by,,,IFRS,,,16,,,as,,,of,,,1,,,January,,,2019,,,2004,,,IFRIC,,,5,,,Rights,,,to,,,Interests,,,arising,,,from,,,Decommissioning,,,,Restoration,,,and,,,Environmental,,,Rehabilitation,,,Funds,,,2004,,,IFRIC,,,6,,,Liabilities,,,Arising,,,from,,,Participating,,,in,,,a,,,Specific,,,Market,,,-,,,Waste,,,Electrical,,,and,,,Electronic,,,Equipment,,,2005,,,IFRIC,,,7,,,Applying,,,the,,,Restatement,,,Approach,,,under,,,IAS,,,29,,,Financial,,,Reporting,,,in,,,Hyperinflationary,,,Economies,,,2005,,,IFRIC,,,8,,,Scope,,,of,,,IFRS,,,2Withdrawn,,,effective,,,1,,,January,,,2010,,,2006,,,IFRIC,,,9,,,Reassessment,,,of,,,Embedded,,,Derivatives,,,2006,,,IFRIC,,,10,,,Interim,,,Financial,,,Reporting,,,and,,,Impairment,,,2006,,,IFRIC,,,11,,,IFRS,,,2:,,,Group,,,and,,,Treasury,,,Share,,,TransactionsWithdrawn,,,effective,,,1,,,January,,,2010,,,2006,,,IFRIC,,,12,,,Service,,,Concession,,,Arrangements,,,2006,,,IFRIC,,,13,,,Customer,,,Loyalty,,,ProgrammesWill,,,be,,,superseded,,,by,,,IFRS,,,15,,,as,,,of,,,1,,,January,,,2018,,,2007,,,IFRIC,,,14,,,IAS,,,19,,,,,,The,,,Limit,,,on,,,a,,,Defined,,,Benefit,,,Asset,,,,Minimum,,,Funding,,,Requirements,,,and,,,their,,,Interaction,,,2007,,,IFRIC,,,15,,,Agreements,,,for,,,the,,,Construction,,,of,,,Real,,,EstateWill,,,be,,,superseded,,,by,,,IFRS,,,15,,,as,,,of,,,1,,,January,,,2018,,,2008,,,IFRIC,,,16,,,Hedges,,,of,,,a,,,Net,,,Investment,,,in,,,a,,,Foreign,,,Operation,,,2008,,,IFRIC,,,17,,,Distributions,,,of,,,Non-cash,,,Assets,,,to,,,Owners,,,2008,,,IFRIC,,,18,,,Transfers,,,of,,,Assets,,,from,,,CustomersWill,,,be,,,superseded,,,by,,,IFRS,,,15,,,as,,,of,,,1,,,January,,,2018,,,2009,,,IFRIC,,,19,,,Extinguishing,,,Financial,,,Liabilities,,,with,,,Equity,,,Instruments,,,2009,,,IFRIC,,,20,,,Stripping,,,Costs,,,in,,,the,,,Production,,,Phase,,,of,,,a,,,Surface,,,Mine,,,2011,,,IFRIC,,,21,,,Levies,,,2013,,,SIC,,,Interpretations,,,#NameIssuedSIC-1,,,Consistency,,,,,,Different,,,Cost,,,Formulas,,,for,,,InventoriesSuperseded,,,1997,,,SIC-2,,,Consistency,,,,,,Capitalisation,,,of,,,Borrowing,,,CostsSuperseded,,,1997,,,SIC-3,,,Elimination,,,of,,,Unrealised,,,Profits,,,and,,,Losses,,,on,,,Transactions,,,with,,,AssociatesSuperseded,,,1997,,,SIC-5,,,Classification,,,of,,,Financial,,,Instruments,,,-,,,Contingent,,,Settlement,,,ProvisionsSuperseded,,,1998,,,SIC-6,,,Costs,,,of,,,Modifying,,,Existing,,,SoftwareSuperseded,,,1998,,,SIC-7,,,Introduction,,,of,,,the,,,Euro,,,1998,,,SIC-8,,,First-Time,,,Application,,,of,,,IASs,,,as,,,the,,,Primary,,,Basis,,,of,,,Accounting,,,Superseded,,,1998,,,SIC-9,,,Business,,,Combinations,,,,,,Classification,,,either,,,as,,,Acquisitions,,,or,,,Unitings,,,of,,,InterestsSuperseded,,,1998,,,SIC-10,,,Government,,,Assistance,,,,,,No,,,Specific,,,Relation,,,to,,,Operating,,,Activities,,,1998,,,SIC-11,,,Foreign,,,Exchange,,,,,,Capitalisation,,,of,,,Losses,,,Resulting,,,from,,,Severe,,,Currency,,,Devaluations,,,Superseded,,,1998,,,SIC-12,,,Consolidation,,,,,,Special,,,Purpose,,,EntitiesSuperseded,,,by,,,IFRS,,,10,,,and,,,IFRS,,,12,,,effective,,,1,,,January,,,2013,,,1998,,,SIC-13,,,Jointly,,,Controlled,,,Entities,,,,,,Non-Monetary,,,Contributions,,,by,,,VenturersSuperseded,,,by,,,IFRS,,,11,,,and,,,IFRS,,,12,,,,effective,,,for,,,annual,,,periods,,,beginning,,,on,,,or,,,after,,,1,,,January,,,2013,,,1998,,,SIC-14,,,Property,,,,Plant,,,and,,,Equipment,,,,,,Compensation,,,for,,,the,,,Impairment,,,or,,,Loss,,,of,,,ItemsSuperseded,,,1998,,,SIC-15,,,Operating,,,Leases,,,,,,IncentivesWill,,,be,,,superseded,,,by,,,IFRS,,,16,,,as,,,of,,,1,,,January,,,2019,,,1999,,,SIC-16,,,Share,,,Capital,,,,,,Reacquired,,,Own,,,Equity,,,Instruments,,,(Treasury,,,Shares)Superseded,,,1999,,,SIC-17,,,Equity,,,,,,Costs,,,of,,,an,,,Equity,,,TransactionSuperseded,,,2000,,,SIC-18,,,Consistency,,,,,,Alternative,,,MethodsSuperseded,,,2000,,,SIC-19,,,Reporting,,,Currency,,,,,,Measurement,,,and,,,Presentation,,,of,,,Financial,,,Statements,,,under,,,IAS,,,21,,,and,,,IAS,,,29Superseded,,,2000,,,SIC-20,,,Equity,,,Accounting,,,Method,,,,,,Recognition,,,of,,,LossesSuperseded,,,2000,,,SIC-21,,,Income,,,Taxes,,,,,,Recovery,,,of,,,Revalued,,,Non-Depreciable,,,AssetsSuperseded,,,by,,,,and,,,incorporated,,,into,,,,IAS,,,12,,,by,,,amendments,,,made,,,by,,,Deferred,,,Tax:,,,Recovery,,,of,,,Underlying,,,Assets,,,,effective,,,for,,,annual,,,periods,,,beginning,,,on,,,or,,,after,,,1,,,January,,,2012,,,2000,,,SIC-22,,,Business,,,Combinations,,,,,,Subsequent,,,Adjustment,,,of,,,Fair,,,Values,,,and,,,Goodwill,,,Initially,,,ReportedSuperseded,,,2000,,,SIC-23,,,Property,,,,Plant,,,and,,,Equipment,,,,,,Major,,,Inspection,,,or,,,Overhaul,,,CostsSuperseded,,,2000,,,SIC-24,,,Earnings,,,Per,,,Share,,,,,,Financial,,,Instruments,,,and,,,Other,,,Contracts,,,that,,,May,,,Be,,,Settled,,,in,,,SharesSuperseded,,,2000,,,SIC-25,,,Income,,,Taxes,,,,,,Changes,,,in,,,the,,,Tax,,,Status,,,of,,,an,,,Enterprise,,,or,,,its,,,Shareholders,,,2000,,,SIC-27,,,Evaluating,,,the,,,Substance,,,of,,,Transactions,,,in,,,the,,,Legal,,,Form,,,of,,,a,,,LeaseWill,,,be,,,superseded,,,by,,,IFRS,,,16,,,as,,,of,,,1,,,January,,,2019,,,2000,,,SIC-28,,,Business,,,Combinations,,,,,,'Date,,,of,,,Exchange',,,and,,,Fair,,,Value,,,of,,,Equity,,,InstrumentsSuperseded,,,2001,,,SIC-29,,,Disclosure,,,,,,Service,,,Concession,,,Arrangements,,,2001,,,SIC-30,,,Reporting,,,Currency,,,,,,Translation,,,from,,,Measurement,,,Currency,,,to,,,Presentation,,,CurrencySuperseded,,,2001,,,SIC-31,,,Revenue,,,,,,Barter,,,Transactions,,,Involving,,,Advertising,,,ServicesWill,,,be,,,superseded,,,by,,,IFRS,,,15,,,as,,,of,,,1,,,January,,,2018,,,2001,,,SIC-32,,,Intangible,,,Assets,,,,,,Web,,,Site,,,Costs,,,2001,,,SIC-33,,,Consolidation,,,and,,,Equity,,,Method,,,,,,Potential,,,Voting,,,Rights,,,and,,,Allocation,,,of,,,Ownership,,,InterestsSuperseded,,,2001,,,Other,,,pronouncements,,,NameIssuedConceptual,,,Framework,,,for,,,FinancialReporting,,,2010,,,2010,,,Preface,,,to,,,International,,,Financial,,,Reporting,,,Standards,,,2002*,,,IFRS,,,for,,,Small,,,and,,,Medium,,,Sized,,,Entities,,,2009,,,IFRS,,,Practice,,,Statement,,,Management,,,Commentary,,,2010,,,Note,,,The,,,above,,,tables,,,list,,,the,,,most,,,recent,,,version,,,(or,,,versions,,,if,,,a,,,pronouncement,,,has,,,not,,,yet,,,been,,,superseded),,,of,,,each,,,pronouncement,,,and,,,the,,,date,,,that,,,revisions,,,was,,,originally,,,issued.,,,Please,,,see,,,www.deloitte.com/about,,,for,,,a,,,more,,,detailed,,,description,,,of,,,DTTL,,,and,,,its,,,member,,,firms.,,,The,,majority,,of,,the,,pronouncements,,have,,also,,been,,amended,,through,,IASB,,or,,IFRS,,Interpretations,,Committee,,projects,,,for,,consequential,,amendments,,arising,,on,,the,,issue,,of,,other,,pronouncements,,,the,,annual,,improvements,,process,,,and,,other,,factors.,,By,,using,,this,,site,,you,,agree,,to,,our,,use,,of,,cookies.,,This,,,site,,,uses,,,cookies,,,to,,,provide,,,you,,,with,,,a,,,more,,,responsive,,,and,,,personalised,,,service.,,,Please,,,,turn,,,,off,,,,compatibility,,,,mode,,,,,upgrade,,,,your,,,,browser,,,,to,,,,at,,,,least,,,,Internet,,,,Explorer,,,,9,,,,,or,,,,try,,,,using,,,,another,,,,browser,,,,such,,,,as,,,,Google,,,,Chrome,,,,or,,,,Mozilla,,,,Firefox.,,,,DTTL,,(also,,referred,,to,,as,,Deloitte,,Global),,does,,not,,provide,,services,,to,,clients.,,

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