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  2. IAS 16 - Wikipedia

    en.wikipedia.org/wiki/IAS_16

    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 ...

  3. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    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

  4. Talk:IAS 16 - Wikipedia

    en.wikipedia.org/wiki/Talk: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."

  5. International Accounting Standards Committee - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    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 ...

  6. Category:International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/Category:International...

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  7. Chữ Hán - Wikipedia

    en.wikipedia.org/wiki/Chữ_Hán

    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.

  8. Vietnamese language - Wikipedia

    en.wikipedia.org/wiki/Vietnamese_language

    It reflects the pronunciation of the Vietnamese of Hanoi at that time, a stage commonly termed Middle Vietnamese (tiếng Việt trung đại). The pronunciation of the "rime" of the syllable, i.e. all parts other than the initial consonant (optional /w/ glide, vowel nucleus, tone and final consonant), appears nearly identical between Middle ...

  9. Vietnamese name - Wikipedia

    en.wikipedia.org/wiki/Vietnamese_name

    T. L. Quốc Toàn TRAN LE Quoc Toan TRAN LE Q. T. Quoc Toan TRAN LE Q. T. TRAN LE [D] Bùi Hoàng Việt Anh: Bùi Hoàng: Việt Anh (no middle name) B. H. Việt Anh BUI HOANG Viet Anh BUI HOANG V. A. Viet Anh BUI HOANG V. A. BUI HOANG [E] Tôn Nữ Thị Ninh: Tôn Nữ: Thị Ninh T. N. Thị Ninh T. N. T. Ninh [B] TON NU Thi Ninh TON NU T. N.