Accounting Standard (AS) 22: Accounting for Taxes on Income pdf

... 1. This Standard should be applied in accounting for taxes on income. This includes the determination of the amount of the expense or savin g related to taxes on income in respect of an accounting ... this Standard, taxes on income include all domesti c and foreign taxes which are based on taxable income. 3. This Standard does not specify when, or ho w , an...

Ngày tải lên: 06/03/2014, 15:21

... 124 Accounting Standard (AS) 12 Accounting for Government Grant s Contents INTRODUCTION Para g raphs 1-3 Definitions 3 EXPLANATION 4-12 Accounting Treatment of Government ... This Accounting Standard should be read in the context of the General Instructions contained in part A of the A nnexure to the Notification.) Introduction 1. This Standard deals with...

Ngày tải lên: 06/03/2014, 15:21

... Accountin g Standard ( AS ) 13 133 Accounting for Investment s Contents INTRODUCTION Para g raphs 1-3 Definitions 3 EXPLANATION 4-25 Forms of Investments 4-6 Classification of Investments ... This Accounting Standard should be read in the context of the General Instructions contained in part A of the A nnexure to the Notification.) Introduction 1. This Standar d d...

Ngày tải lên: 06/03/2014, 15:21

... 56 Accounting Standard (AS) 6 Depreciation Accountin g Contents INTRODUCTION Para g raphs 1-3 Definitions 3 EXPLANATION 4-19 Disclosure 17-19 MAIN ... a depreciable asset represents its money outlay or its equivalent in connection with its acquisition, installation and commissioning as well as for additions to or improvement thereof. The historical ... principles. T...

Ngày tải lên: 17/02/2014, 09:20

... information for the users o f the financial statements. 92. An enterprise discloses information on impaired intangible assets under Accounting Standard on Impairment of Assets 8 in addition ... Other Information 98 TRANSITIONAL PROVISIONS 99-100 ILLUSTRATIONS Intangible Assets 459 allocated on a reasonable and consistent b asis to such activities (see p aragraphs 5...

Ngày tải lên: 18/02/2014, 01:20

... interest paid, other income, investment income or the like and therefore be excluded from turnover. For this reason a conglomeration of income of all sorts into one declared figure for turnover is ... demonstrate the ethical stance they are taking on trading and taxation matters A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 1...

Ngày tải lên: 29/03/2014, 14:20

... 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 ... financial position for each period presented; EC staff consolidated version as of 21 June 2012, EN – IAS 12 FOR INFORMATION PURPOSES ONLY International Accounting...

Ngày tải lên: 17/02/2014, 10:20

... transactions of the nature covered by Accounting Standard (AS) 10, Accounting for Fixed Assets , Accounting Standard (AS) 12, Accounting for Government Grants , Accounting Standard (AS) 19, ... revenue on sale of plots, undivided share in land, sale of finished and semi-finished structures, consideration for construction, consideration for amenities and i...

Ngày tải lên: 06/03/2014, 15:21

... capital consist 3 of Vietnam Cement Corporation, Coffee Corporation, Transport Work Construction Companies 5 and 6, Thang Long Construction Corporation, Sericulture Corporation with losses ... recommendation for the problem. 1.5. LIMITATION The thesis is limited to further discussion of related topic because of time constraining and scare of information. Finance has limitation...

Ngày tải lên: 13/03/2014, 14:20

... costs in connection with a pre-existing lease (for example costs for termination, relocation or leasehold improvements), shall be accounted for by the lessee in accordance with the Standards ... obligations of an arrangement, including any guarantees provided and obligations incurred upon early termination, shall be accounted for under Ind AS 37 Provisions, Contingent Liabilities a...

Ngày tải lên: 23/03/2014, 03:20