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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
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."
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 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 ...
The main Vietnamese term used for Chinese characters is chữ Hán (𡨸漢).It is made of chữ meaning 'character' and Hán 'Han (referring to the Han dynasty)'.Other synonyms of chữ Hán includes chữ Nho (𡨸儒 [t͡ɕɨ˦ˀ˥ ɲɔ˧˧], literally 'Confucian characters') and Hán tự [a] (漢字 [haːn˧˦ tɨ˧˨ʔ] ⓘ) which was borrowed directly from Chinese.
Chữ Nôm (𡨸喃, IPA: [t͡ɕɨ˦ˀ˥ nom˧˧]) [5] is a logographic writing system formerly used to write the Vietnamese language.It uses Chinese characters to represent Sino-Vietnamese vocabulary and some native Vietnamese words, with other words represented by new characters created using a variety of methods, including phono-semantic compounds. [6]
Vietnamese uses 22 letters of the ISO basic Latin alphabet.The 4 remaining letters aren't considered part of the Vietnamese alphabet although they are used to write loanwords, languages of other ethnic groups in the country based on Vietnamese phonetics to differentiate the meanings or even Vietnamese dialects, for example: dz or z for southerner pronunciation of v in standard Vietnamese.