3 | 3 | 3 | 1 | 1 | |
E3 | |||||
a) | 1 | 1 | 1 | 1 | 1 |
E4 | |||||
a) | 3 | 2 | 2 | 3 | 3 |
b) | 3 | 3 | 3 | 2 | 2 |
c) | 1 | 2 | 2 | 2 | 2 |
E5 | |||||
a) | 3 | 2 | 2 | 2 | 2 |
b) | 3 | 3 | 3 | 2 | 2 |
c) | 1 | 2 | 2 | 2 | 2 |
Có thể bạn quan tâm!
-
Sự hòa hợp giữa chuẩn mực kế toán Việt Nam và quốc tế trong trình bày báo cáo tài chính - 10 -
Sự hòa hợp giữa chuẩn mực kế toán Việt Nam và quốc tế trong trình bày báo cáo tài chính - 11 -
Sự hòa hợp giữa chuẩn mực kế toán Việt Nam và quốc tế trong trình bày báo cáo tài chính - 12
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PHỤ LỤC 10
KIỂM ĐỊNH WILCOXON NĂM 1997 VÀ 2014
JACC 1997 | JACC 2014 | ABSE 1997 | ABSE 2014 | AD 1997 | AD 2014 | |
I | 100 | 0 | 0 | 100 | 0 | 2 |
II | 100 | 100 | 0 | 0 | 0 | 0 |
III | 100 | 100 | 0 | 0 | 0 | 0 |
IV | 50 | 50 | 50 | 50 | 1 | 1 |
V | 0 | 0 | 100 | 100 | 2 | 2 |
A1 | 100 | 100 | 0 | 0 | 0 | 0 |
A2 | 0 | 0 | 100 | 100 | 2 | 2 |
A3 | 100 | 100 | 0 | 0 | 0 | 0 |
A4 | 100 | 50 | 0 | 50 | 0 | 1 |
A5 | 100 | 100 | 0 | 0 | 0 | 0 |
A6 | 0 | 0 | 100 | 100 | 2 | 2 |
A7 | 100 | 50 | 0 | 50 | 0 | 1 |
B1 | 100 | 0 | 0 | 100 | 0 | 2 |
B2 | 100 | 100 | 0 | 0 | 0 | 0 |
B3 | 0 | 0 | 100 | 100 | 2 | 2 |
B4 | 100 | 50 | 0 | 50 | 0 | 1 |
C1 | 50 | 50 | 50 | 50 | 1 | 1 |
D1 | 0 | 0 | 100 | 100 | 2 | 2 |
D2 | 100 | 100 | 0 | 0 | 0 | 0 |
D3 | 33,33 | 33,33 | 66,67 | 66,67 | 1.33 | 1.33 |
D4 | 0 | 0 | 100 | 100 | 2 | 2 |
D5 | 100 | 100 | 0 | 0 | 0 | 0 |
D6 | 100 | 100 | 0 | 0 | 0 | 0 |
D7 | 100 | 100 | 0 | 0 | 0 | 0 |
D8 | 100 | 100 | 0 | 0 | 0 | 0 |
E1 | 100 | 100 | 0 | 0 | 0 | 0 |
E2 | 100 | 16,67 | 0 | 83,33 | 0 | 1,67 |
E3 | 100 | 100 | 0 | 0 | 0 | 0 |
E4 | 50 | 50 | 50 | 50 | 1 | 1 |
E5 | 50 | 33,33 | 50 | 66,67 | 1 | 1.33 |
PHỤ LỤC 11
MINH HỌA BÁO CÁO LỢI NHUẬN TỔNG HỢP TRÊN MỘT BÁO CÁO
The entity’s statement of comprehensive income for the year ended 31 December 20X7 using the single-statement approach could be presented as follows:
An entity’s statement of comprehensive income for the year ended 31 December 20X7
20X7 | 20X6 | |
Revenue | 390,000 | 355,000 |
Expenses | (250,000) | (275,000) |
Profit before tax | 140,000 | 80,000 |
Income tax expenses | (25,000) | (15,000) |
Profit for the year from countinuing operations | 115,000 | 65,000 |
Loss for the year from discountinued operations | (30,500) | - |
Profit for the year | 84,500 | 65,000 |
Other comprehensive income: | ||
Exchange differences on translating foreign operations | 5,000 | 10,000 |
Available-for-sale financial assets | 2,400 | 3,500 |
Cash flow hedges | 1,200 | 2,200 |
Gains on property revaluation | 8,000 | 7,000 |
Actuarial (Losses)/Gains on defined benefit pensions plans | (667) | 1,333 |
Share of other comprehensive income of associates | 400 | (700) |
Income tax relating to components of other comprehensive income | (4,000) | (3,900) |
Other comprehensive income for the year, net of tax | 12,333 | 19,433 |
Total comprehensive income for the year | 96,833 | 84,433 |
Profit attributable to: | 84,500 | 65,000 |
Owners the parent | 76,271 | 58,891 |
Minority interests | 86,229 | 6,110 |
Total comprehensive income attributable to: | 96,833 | 84,433 |
Owners the parent | 86,604 | 75,123 |
Minority interests | 10,229 | 9,310 |
PHỤ LỤC 12
MINH HỌA BÁO CÁO LỢI NHUẬN TỔNG HỢP TRÊN HAI BÁO CÁO
If the entity used the two-statement approach it would have presented its financial performance for the year ended 31 December 20X7 as follows:
An entity’s income statement for the year ended 31 December 20X7
20X7 | 20X6 | ||
Revenue | 390,000 | 355,000 | |
Expenses | (250,000) | (275,000) | |
Profit before tax | 140,000 | 80,000 | |
Income tax expenses | (25,000) | (15,000) | |
Profit for the year from countinuing operations | 115,000 | 65,000 | |
Loss for the year from discountinued operations | (30,500) | - | |
Profit for the year | 84,500 | 65,000 | |
Profit attributable to: | 84,500 | 65,000 | |
Owners the parent | 76,271 | 58,891 | |
Minority interests | 86,229 | 6,110 |
An entity – statement of comprehensive income for the year ended 31 December 20X7
20X7 | 20X6 | |
Profit for the year | 84,500 | 65,000 |
Other comprehensive income: | ||
Exchange differences on translating foreign operations | 5,000 | 10,000 |
Available-for-sale financial assets | 2,400 | 3,500 |
Cash flow hedges | 1,200 | 2,200 |
Gains on property revaluation | 8,000 | 7,000 |
Actuarial (Losses)/Gains on defined benefit pensions plans | (667) | 1,333 |
Share of other comprehensive income of associates | 400 | (700) |
Income tax relating to components of other comprehensive income | (4,000) | (3,900) |
Other comprehensive income for the year, net of tax | 12,333 | 19,433 |
Total comprehensive income for the year | 96,833 | 84,433 |
Total comprehensive income attributable to: | 96,833 | 84,433 |
Owners the parent | 86,604 | 75,123 |
Minority interests | 10,229 | 9,310 |
PHỤ LỤC 13
MINH HỌA BÁO CÁO THAY ĐỔI VỐN CHỦ SỞ HỮU
For the year ended 31 December 20X7
Share capital | Retained earnings | Translations of foreign operations | Available- for-sale financial assets | Cash flow hedges | Revaluation surplus | Total | Minoroty interests | Total equity | |
Balance at 1st Jan 20X6 | 600,000 | 118,100 | (4,000) | 1,600 | 2,000 | - | 717,700 | 198,425 | 916,125 |
Changes in accounting policy | - | 400 | - | - | - | - | 400 | - | 400 |
Restated balance at 1 Jan 20X6 | 600,000 | 118,500 | (4,000) | 1,600 | 2,000 | - | 718,100 | 198,425 | 916,525 |
Changes in equity for 20X6 | |||||||||
Dividends | - | (10,000) | - | - | - | - | (10,000) | - | (10,000) |
Total comprehensive income for the year | - | 60,223 | 10,000 | 300 | 2,200 | 2,400 | 75,123 | 9,310 | 84,433 |
Balance at 31th December 20X6 | 600,000 | 168,723 | 6,000 | 1,900 | 4,200 | 2,400 | 783,223 | 207,735 | 990,958 |
Change in equity for 20X7 | |||||||||
Issues of share capital | 50,000 | - | - | - | - | - | 50,000 | - | 50,000 |
Dividends | - | (15,000) | - | - | - | - | (15,000) | - | (15,000) |
Total comprehensive income for the year | - | 75,604 | 5,000 | 400 | 1,200 | 4,400 | 86,604 | 10,229 | 96,833 |
Balance at 31th December 20X7 | 650,000 | 229,327 | 11,000 | 2,300 | 5,400 | 6,800 | 904,827 | 217,964 | 1,122,719 |