KE TOAN VON BANG TIEN VA CAC KHON UNG TRUOC

3. Nam tai chinhNam tai chinh dau tien cua TOng C6ng ty Pisico Binh Dinh - Cong ty CO phan bat du tip ngay 27/01/2014 vaket thix ngay 31 thang 12 nam 2014. Cac nam tai chinh tiep theo cua Tong Cong ty b5t dau tir ngay 01thang 01 den ngay 31 thang 12 hang nam.4. Dan vi tien tO sir dung trong k[r]

a - Mua tai san bang each nhan cac khoan ng lien quan true tiep hoacthong qua nghiep vu cho thue tai chinh:- Mua doanh nghiep thong qua phat hanh co phieu:- Chuyen ng thanh vdn chu sa hirub - Mua va thanh ly cong ty con hoac don vi kinh doanh khac trong ky bao cao- Tong gia tri mua hoa[r]

1. Che dO ke toan ap dl,Jng:Bao cao tai ehinh dllQe I~p theo hlldng dan eua cac Chuan rnuc ke toan va Che dO ke t6andoanh nghi~p Vi~t Nam dL1Qeban hanh theo thOng tll S6 200/2014m-BTC ngay 22/12/2014 eua BOTruong BOTaiChfnh eOngnhUe~e thOng tu hUdngdan thl,le hi~n Chuan m[r]

Quy nay nam Luy ke tir dau Luy ke tit dautriro-cnam naynama - Mua tai san bang each nhan cac khoan ng lienquan true tiep hoac thong qua nghiep vu cho thue taichinh:- Mua doanh nghiep thong qua phat hanh c6 phieu:- Chuyen ng thanh v6n chii sa huub - Mua va thanh ly cong ty con hoac don[r]

IV. Cãe chitin sAch 1{6 toan ap citingI- Nguyen tic ghi nhan cac khoan lien va cac khozin Wang throng den.: Cac nghiep vu kinh to chive ghi nhanva lap bac) cão theothIn Nil den to sir dung trong ke tOanPhtr(7ng pilaf) ditty& dOi cac deng tien khac ra[r]

2- Tuyen be ye viec tuan thu Chuan muc ke todn va Che de ke todn: Bio cao tai chinh &roc lap va trinh bay phii hap \rajcdc Chuin muc va Cite di) ke todn Viet Nam3- Hinh thirc ke todn ap dung: Nhat ks, chung.IV- Cac chinh sach ke toan ap dyng1-Nguyen tic ghi[r]

_(ji)Mua va thanh ly cong ty con ho~c don vi kinh doanh khac trong ky bao cao.· Tong gia t~ mua ho~c thanh IY;· Phan giat~ mua ho~c thanh ly dltqc lhanh toan bang tien va cac khoan lltOng dltong lien;- S6 lien va cac khoan lltong dltong lhl!cc6 lrong[r]

Cac khoen phili tril va chi phi trichCHU Y~U (tiep theo)tnrocCac xhoan phai tra va chi phi trich truoc dU'Q'c ghi nhan cho so tien phai tra trong tU'O'ng lailien quan den hang h6a va dich VI,I da nhan dU'Q'c khong phu thuoc vao viec Conq ty danhan dlfQ'C h6a[r]

4,524,048,46017,553,151,21435,659,238,565- Chi phi dl,l phOng phiii thu kh6 doi, dl,l phong tro cap MVLCQngVII- Thong tin b6 sung cho cac khoan muc trinh bay trong bao cao Illu chuy6n tien te (adn vi Unh: .....34- Cac giao djch khOng bang tien anh huang d~n baD CaD luu ch[r]

VII- Thong tin bc5sung cho cac khoan muc trinh bay trong bao cao I!iu chuyi!n tien te (f)cm vi trnh: .._....-34- Cac giao dieh khOng bang titn ann hllang dAn baD CaD luu chuyentien te va cac khoan tien do doanh nghiep narn giG nhl1llg khong dVQc su dl,mgQuy 4 ky tr[r]

1 - Cac giao djch khong bang tien anh hirong den bao cao luuchuyen tien te va cac khoan tien do doanh nghiep nam giu nhiragkhong diro-c su- dyngQuy naya - Mua tai san bang each nhan cac khoan no lien quan true tiep hoacthong qua nghiep vu cho thue tai chinh:[r]

C m N H HOPN H A TTHUYET MINH BAO CAO TAI CHINTI HOP NHAT (tilp theo)( T h u y e t m i n h nay Id bo p h d n h g p t h d n h vd c d n d i c a c doc d o n g t h a i v a i B d o cdo t d i c h i n h )Lgi ich ciia co dong khong kiem soat la phan lgi ich trong tai san thuan ciia cong ty con khong du-gcna[r]

IV. Cac chinh sacb ke toan ap dl;J.ng1. Nguyen lAc ghi nh~n cac khoan tien va cac khoan tuong duong tien- Ti~n la chi tieu t6ng hti~n m~t ~ quy cua doanh nghi~p. ti~n giri ngm hang khong ky h;pl, duqc ghi nh~n va l~p bao cao theo dongVi~t Nam ([r]

13CONG TYco PHANNU'OC GIAI KHAT CHU'O'NG OU'O'NGM~u 56 8 09 - ON2.14Cae ben lien quanCac doanh nqhiep, cac ca nhan, true tiE§phay qian tiE§p'qua mot hoac nhieu trung gian,co quyen ki~m scat Cong ty hoac chiu Sl,J'ki~m soat cua Cong ty, hoac cunq chung Sl,J'ki~m soat v&i Cong ty, bao g[r]

rui ro thanh khoan v i rui ro lai s u i t cua d6ng tienRui ro thj tru'angQuin ly rui ro ty giiRui ro ty g i i l i rui ro m i g i i trj hop ly h o i c c i c luong tien trong tu'ang lai cua cong cu t i i chfnh se bien dong theonhO-ng thay doi cua ty gia hoi d o i iC6ng ty khong c6 rui ro ty g i i do v[r]

Lira chon cac chinh sach k~ toan thich hop va ap dung cac chinh sach do mot each nh~t quan;•Dira ra cac phan doan va iroc tinh k~ toan mot each hop ly va than trong;•Lap cac Bao cao tai chinh tren nguyen t~c heat dong lien tuc.Cac thanh vien cu[r]

cong viec da hoan thanh dugc khach hang xac nhan va dugc phan anh tren hoa don da lap.Cac khoan tang, giam khoi luong xay lap, cac khoan thu boi thuong va cac khoan thu khac chidugc ghi nhan doanh thu khi da dugc thong nhat voi khach hang.Khi ket qua thuc hien hgp[r]

can cCrvao tfnh chat,mCrcd9 tLrng 109ichi phf de chon phLIong phap va fieu thCrcphan bo hop IY.Chi phf tra truce dLICJCphan bo dan vao chi phf sanxuat theo phLIong phap dLIang th~ng.8. Nguyen tac ghi nh~n chi phf phal tra:- Cac khoan chi phf thuc te chua phat sinh nhLIng dLICJCtrfch