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IAS 16 permits two accounting models for measurement of the asset in periods subsequent to its recognition, namely the cost model and the revaluation model. [ 7 ] Under the cost model , the carrying amount of the asset is measured at cost less accumulated depreciation and eventual impairment (similar to the inventory's Lower of cost or market ...
IAS 13 Presentation of Current Assets and Current Liabilities 1979 January 1, 1981: July 1, 1998: IAS 1: IAS 14: Reporting Financial Information by Segment (1981) Segment reporting (1997) 1981 January 1, 1983: January 1, 2009: IFRS 8: IAS 15 Information Reflecting the Effects of Changing Prices 1981 January 1, 1983: January 1, 2005: N/A IAS 16
HCMUSSH was formerly known as the College of Letters, University of Saigon (Vietnamese: Trường Đại học Văn khoa, Viện Đại học Sài Gòn). It is now the biggest research and training center in the field of social sciences and humanities in Southern Vietnam. In October 2021, HCMUSSH officially claimed their autonomy in the ...
Asset impairment was first addressed by the International Accounting Standards Board (IASB) in IAS 16, which became effective in 1983. [2] It was replaced by IAS 36, effective July 1999. [2] In United States GAAP, the Financial Accounting Standards Board (FASB) introduced the concept in 1995 with the release of SFAS 121. [3]
IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."
The Industrial University of Ho Chi Minh City (IUH), formerly known as Ho Chi Minh University of Industry (esquire: HUI) (Vietnamese: Trường Đại học Công nghiệp Thành phố Hồ Chí Minh) [1] (esquire: ĐHCN TP. HCM), is a university in Go Vap District, Ho Chi Minh City, Vietnam.
Fulbright University Vietnam (FUV) is a private nonprofit university currently located at the Crescent Plaza in Phú Mỹ Hưng, the new headquarters will be at the Saigon Hi-Tech Park in near future, after the new campus here is done in 2026, both in Hồ Chí Minh City, Vietnam. [1]
IAS 17 Accounting for Leases (1982) required the capitalization of finance leases, a practice that was as yet unusual or unknown outside the United States. [ 9 ] In 1987, the IASC adopted a new strategy of strengthening its standards to make them a suitable basis for financial reporting by companies seeking cross-border stock market listings ...