Accounting Standard (AS) 13: Accounting for Investments pot

... EXPLANATION 4-19 Disclosure 17-19 MAIN PRINCIPLES 20-29 94 AS 6 (issued 1982) Accounting Standard (AS) 6 Depreciation Accounting (Thi s A ccountin g S tanda r d include s p aragraph s s et in ... 56 Accounting Standard (AS) 6 Depreciation Accountin g Contents INTRODUCTION Para g raphs 1-3 Definitions ... principles. This Accounting Standard should b e...

Ngày tải lên: 17/02/2014, 09:20

... an impairment loss occurs b efore the end of the first annual accounting period commencing after acquisition for an intangible asset 6 Accounting Standard (AS) 28, ‘Impairment of Assets’, ... acquired in an amalgamation in the nature o f p urchase is accounted for in accordance with Accounting Standard (AS ) 14, Accounting for Amalgamations. Where in preparing the f...

Ngày tải lên: 18/02/2014, 01:20

... significant foreign operations or transactions in foreign currencies, users would expect disclosure of accounting policies for the recognition of foreign exchange gains and losses. 121 An accounting ... Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International Financial Reporting Standards; (b) International A...

Ngày tải lên: 17/02/2014, 10:20

... EU IAS 2 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 2 Inventories Objective 1 The objective of this Standard is to prescribe the accounting treatment for inventories. ... inventories at that date for application of this Standard. Techniques for the measurement of cost 21 Techniques for the measurement of the cost of inventories, such as the s...

Ngày tải lên: 17/02/2014, 10:20

... EN – EU IAS 11 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment ... criteria. Scope 1 This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accoun...

Ngày tải lên: 17/02/2014, 10:20

... information relating to income taxes. Scope 1 This Standard shall be applied in accounting for income taxes. 2 For the purposes of this Standard, income taxes include all domestic and foreign ... Objective The objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for...

Ngày tải lên: 17/02/2014, 10:20

Ngày tải lên: 08/08/2012, 17:20

... given different information on the samples for the home-use. One group in both age cohorts was informed about the organic quality of the sample and another group received information about the ... presence of health-related information. Since the effects of information were negligible, and not relevant enough for this study, the data were pooled together over the information conditions. O...

Ngày tải lên: 03/04/2013, 21:06

... consequence of this practice. The challenge for Ts, therefore, is to identify authentic materials of potential interest to Ls and to prepare Ls for dealing with these texts in a meaningful ... using online materials for their listening lessons. The most common reason for using online materials as supplementary materials is to keep students informed about the information and the ev...

Ngày tải lên: 07/09/2013, 13:37

... with the need for personal responsibility to create the new know- ledge: `That's where we have to contribute from our perceptions.' Furthermore, the potential resources for innova- tion ... catering, a new menu in California is in the best restaurants in Paris a fortnight later because you have chefs who travel the world.' Collaboration was seen as important for innova- t...

Ngày tải lên: 18/10/2013, 12:15