DUNG NAM BAT NHU CAU THI HIEU VAN HOA NHAM PHAT HUY SU SANG TAO VA HUONG THU VA SANG TAO CAC GIA TRI...

Bbi Dinh Phong - M a t cich ti$ c$n v d DN VHchinh quybn cach mang. H6 Chi Minh kinhtrong va danh gia cao nbn v8n hoa cba cac dbntec Phap, My, d6ng thdi, d l rbt tai tinh khi dLngchinh van hoa c i a cac dbn tec Phap, My dddanh tr5 lai thqc dbn db qu6c Phap, My. Trongx l h[r]

ghi nhan vao bao cao k~t qua hoat dong kinh doanh hop nhat ngoGiitrLYtrlJ'ang hop thu~ thu nhap phat sinh lien quan d~n mot khoan rnuc dlJ'Q'cghi th~ng vao vOnchu sahO'u,trong trlJ'anghoopnay, thu~ thu nhap hoan lai cOngdlJ'Q'cghi nhan tnrc ti~p vao vOnchu sa houTap doan chi dlJ'Q'cbu trLYcac tai sa[r]

e) Cac phuorig phap k6 to an d8i voi cac giao dich khac lien quan d6n d~u tu tai chinh.5. Nguyen t~c k6 toan no phai thu6. Nguyen t~c ghi nhan hang t611kho:- Nguyen t~c ghi nhan hang t6n kho;- PhU011gphap tfnh gia tr] hang t6n kho;- Phuong phap hach toan hang t6n kho;- PIlU'O'ngphap I?[r]

toano Viec trich l~p du phong tlnrc hien thee huang d§n tai Thong nr s6 228/2009/TT-BTCngay7/12/2009 cua BO Tai chinh.4.3 Hang tan khoHang t6n kho diroc ghi nhan thee gia th&p hon gitra gia g6c va gia tri thuan c6 th~ thirc hien duoc, Giag6c hang t6n kho bao g6m chi phi[r]

yeu bao gorn chi phi laivay cua du an B.O.T va cac khoan chi phi trakhac.Chi phi di vay Ii8n quan truc tip den cac du an B.O.T la chi phi phat sinh trong giai doan khai tildehoan von dau tu. Chi phi nay &roc phan b6 vao k'et qua kinh doanh trong kj, theo t'$/, le[r]

cuoi nam tai chinh thi thuc hien theo ty gia mua vao cua ngan hang thuang mai nai doanh nghiepma tai khoan cong bo tai thai diem lap bao cao tai chinh.Chenh lech ti gia ngoai te phat sinh trong ky va do danh gia lai so d u cuoi ky dugc phan anh vaoket qua hoat dong kinh doanh trong ky.[r]

1U'irc tinh ké tofinViet lap bao cao tai chinh tuan thit theo cac chuan raw ice toan, ale de ke toan doanh nghiep Viet Nam, thede ke than áp dung cho ding ty cluing Ichoan va cac quy dinh phap ly c6 lien quan den viec lap va trinh baybao cao tài chinh yeu cau Ban T[r]

Cong ty CB ph§n D§u nr Di~n Tay NguyenKinh gili:Chung toi da kiSm toan cac Bao cao Uti chinh nam 2011, gom: Bang can d6i k€ toan tai ngay31112/20 11, Bao cao k€t qua heat dong kinh doanh, Bao cao hru chuyen tien t~ va Thuyet minh bao caotai chinh cho nam tai chinh k€t thuc cung ngay, d[r]

- Xi nghiep dich vu ang- Trung tam thiet k6 va trien khaianII. 10 kg toan, &In vi den to sti dung trong ke tan:1.Nien do k6 tan: Bat au 1/1 k6t thtic 31/122. Ddn vi den to dacic SD trong k6 tan : VNDTheo nguyen t6c gig g6c va phi) hop yeti cac chugn mac ke tan Vie[r]

Du' ph6ng giam gia dautai chinh duoc lap cho viec giam gia tri cua cac khoan d5u to co the chuyennhuong duoc tren thi truang vao ngay ket thkic ky ke toan theo huorg dan cua Thong to 228/2009/TT-BTCdo B6 Tai chinh ban hanh ngay 07 thong 12 nam 2009 va Thong tu' so[r]

Cac khoan lai, 16 phat sinh khi thanh Iy, ban tai san la chenh I~ch gifra thu nhap t11'thanh Iy va gia tricon lai cua tai san va duoc ghi nhan vao bao cao ket qua hoat 09ng kinh doanh.Thue tai sanM9t khoan thue duoc xem la thue hoat dong khi ben cho thue v§n duoc huang ph[r]

IIIIIaTrach nhiem cua Kiem tan vienTrach nhiem cua chung toi la dua ray kien ye Bao cao chinh dua tren ket qua dm cu6c kiem toan. Cluingtoi da tien hinh kiem toan theo cac Chuan muc kiemstoan Viet Nam. Cac chuan muc nay yeu cau chung toitub thir chart muc va cac[r]

Cong ty ve hgp dong xay dung, (xem chi t i l t dudi day)Lai tien gui dugc ghi nhan tren co so d6n tich, dugc xac dinh tren so du cac tai khoan t i l n gui va laisuat ap dung.Lai tir cac khoan dau tu dugc ghi nhan khi T6ng Cong ty co quyen nhan khoan lai.Hap dong xay dungK h i ke[r]

khoan no va vay.Cimg C{I vall chu Si1/11l'UCong cu vbn chu so hu'u la hop dong chirng to duoc nhirng IQ'iich con lai v€ tai san cua Cong ty sau khi tnr ditoan b9 nghTa vu.Cong C{I titi chinh plurc h(J'PCong cu tai chfnh plurc hop do Cong ty phat hanl: duoc phan 101;1ithanh cac t[r]

CONG TY CO PHAN CHUNG KHOAN DAU KillSt) 20 NO QuySn, quan Hoan KiSmHa NSi, CHXHCN ViSt NamBao cao tai chinhCho lcy hog d(ing ter ngay 01 thang 01 tam 2010den ngay 31 thang 03 nam 2010BANG CAN DOI ICE TOAN (Tie') theo)Tai ngay 31 thang 03 nam 2010MAU SO B 01-CTCKDon vi: VNDNGUON VONA - NQ PHAI TRA (3[r]

dlJ'Q'cghi vao bao cao k~t qua hoat dOng kinh doanh ri~ng giQ&gt;anien d¢ cua COng ty. Cackhoan phan phOi khac dlJ'Q'cxem nhu phan thu h6i cua cac khoan dau tu va dlJ'Q'Ctrli vaogia trj dau tu.10. f)§u tv vao eac cong ty lien ket- Cac khoan dau tlJ' vao cac<[r]

~\t'*Chung toi tin tU'ang rang cac bang chunq kiE§mtoan ma chunq toi dfl thu thap dvoc la day duva thfch hop lam co sa cho y kien kiE§mtoan cua chunq toi.3...................................................................................................................................[r]

chi phi nhan cong trvc tiSp va cac chi phi sanICong tycc3 phAn DAn ttr Xay d1Jng Vinaconex- PVC va cac cong ty conminh bao cao tai chinh hgp nh§t qny III va 9 thang dAn nam 2011xufrt chung da duqc phan b6. Gia tri c6 th€ tht,rcduqc u·6'c tinhvao gia ban etta[r]

Ban Tong Giam dOc xac dinh la cen thiet de dam bao cho viec lap va trinh bay bac cao tai chinh tOng hopkhong co sai sot trong yeu do gian In hoac nhem len.Trach nhitim cua Kiem toan vienTrach nhiem cua chOng toi la dira ray kien ye bac cao tai chinh tong hop dkra ten ket qua dm[r]

Ban Tong Giarn doc Cong ty chiu trach nhiern v€lviec I~p va trinh bay trung thuc va hoopIy bao cao taichinh cua Cong ty theo cac Chuan ml,l'Cke toan Vi$t Nam, Che d¢ ke toan doanh nghi$p Vi$t Nam, cacquy dinh va hU'&amp;ngdan ke toan ap dl,Jngcho cong ty chCrng[r]