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    Format:: Accounting Standards

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    Lương Vân Trang
    The document discusses changes made to a company's financial statements between 2012-2018. It overviews adjustments to certain balance sheet accounts and financial statement formats. New accounting standards introduced in 2014 affected the calculation and recognition of some items in the income statement and statement of cash flows, resulting in fluctuations initially but stability in later years. Key metrics like profit, earnings per share, and gain/loss from trade varied annually over this period.

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    Format:: Accounting Standards

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    Lương Vân Trang
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    The document discusses changes made to a company's financial statements between 2012-2018. It overviews adjustments to certain balance sheet accounts and financial statement formats. New accounting standards introduced in 2014 affected the calculation and recognition of some items in the income statement and statement of cash flows, resulting in fluctuations initially but stability in later years. Key metrics like profit, earnings per share, and gain/loss from trade varied annually over this period.

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    DTAC.docx

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    The document discusses changes made to a company's financial statements between 2012-2018. It overviews adjustments to certain balance sheet accounts and financial statement formats. New accounting standards introduced in 2014 affected the calculation and recognition of some items in the income statement and statement of cash flows, resulting in fluctuations initially but stability in later years. Key metrics like profit, earnings per share, and gain/loss from trade varied annually over this period.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    4 views1 page

    Format:: Accounting Standards

    Uploaded by

    Lương Vân Trang
    The document discusses changes made to a company's financial statements between 2012-2018. It overviews adjustments to certain balance sheet accounts and financial statement formats. New accounting standards introduced in 2014 affected the calculation and recognition of some items in the income statement and statement of cash flows, resulting in fluctuations initially but stability in later years. Key metrics like profit, earnings per share, and gain/loss from trade varied annually over this period.

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    © All Rights Reserved
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    of 1

    * Format:

    + add some accounts: Deposits & prepayment, Dividend receivables from subsidiaries,…

    + cutdown some accounts: Current investment, Dividend payable, Cash paid for loan
    management fee…
    + change the format of Statement of Shareholders Equity

    * Accounting Standards:

    Change in 2014 about calculation and recognition after applying IFRS

    * Numbers:
    + Balance sheet: not affected much by IFRS

    + Income statement and Statement of cash flow : strong fluctuation right after apply but stable
    later.
    Years Gain (loss) from trade Profit (loss) for the year Earning per share

    2012 + 112,988,993 11,282,268,887 4.77

    2013 Unchanged 10,566,821,477 4.46


    2014 -6,564,599 10,723,892,232 4.53

    2015 -294,871,197 5,888,140,794 2.49

    2016 +83,836,928 2,085,863,115 0.88


    2017 +49,813 2,114,975,158 0.89

    2018 + 6,823,626 4,368,689,458 1.85

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