Indian Accounting Standard (Ind AS) 17 Leases potx

... use of the leased asset. 19 Indian Accounting Standard (Ind AS) 17 Leases Contents Paragraphs OBJECTIVE 1 SCOPE 2–3 DEFINITIONS 4–6 CLASSIFICATION OF LEASES 7–19 LEASES IN THE FINANCIAL STATEMENTS ... in other Indian Accounting Standards E IMPLEMENTATION GUIDANCE llustrative examples of sale and leaseback transactions that result in operating leases 1. Comparison...

Ngày tải lên: 23/03/2014, 03:20

... interest. 14 Appendix B References to matters contained in other Indian Accounting Standards This Appendix is an integral part of Indian Accounting Standard (Ind AS) 27. 1. Appendix A, Distribution of Non-cash ... non-current investments (specify nature) 29 Indian Accounting Standard (Ind AS) 27 Consolidated and Separate Financial Statements (This Indian Accou...

Ngày tải lên: 23/03/2014, 03:20

... in other Indian Accounting Standards This Appendix is an integral part of Indian Accounting Standard 18. This appendix lists the appendices which are part of other Indian Accounting Standards ... within the scope of Appendix A of Ind AS 11 Service Concession Arrangements . 19 Indian Accounting Standard (Ind AS) 18 Revenue Contents Paragraphs Objective Scope 1–6 Def...

Ngày tải lên: 23/03/2014, 03:20

... that presents its first Ind-AS financial statements. Indian Accounting Standards (Ind- ASs) Indian Accounting Standards are Accounting Standards prescribed under Section 211(3C) of the Companies ... from the measurement of other assets and liabilities. Indian Accounting Standard (Ind- AS) 101 First-time Adoption of Indian Accounting Standards CONTENTS Paragrap...

Ngày tải lên: 23/03/2014, 03:20

... 56 Accounting Standard (AS) 6 Depreciation Accountin g Contents INTRODUCTION Para g raphs 1-3 Definitions 3 EXPLANATION 4-19 Disclosure 17- 19 MAIN PRINCIPLES ... 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...

Ngày tải lên: 17/02/2014, 09:20

... intangible assets under Accounting Standard on Impairment of Assets 8 in addition to the information required by paragraph 90(d)(iii) and (iv). 8 Accounting Standard (AS) 28, ‘Impairment of ... 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’, sp...

Ngày tải lên: 18/02/2014, 01:20

... Today, accounting standards in India have come a long way. Presented hereinafter are some salient features of the accounting standard- setting endeavours in India. Rationale of Accounting Standards Accounting ... the accounting accuracy. International Harmonisation of Accounting Standards Recognising the need for international harmonisation of accounting standards, in 1973, the...

Ngày tải lên: 06/03/2014, 15:20

... 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 ... grants on a receipts basis is not in accordanc e with the accrual accounting assumption (see Accounting Standard (AS) 1 , Disclosure of Accounting Policies). 5.6 In most cases, the periods ov...

Ngày tải lên: 06/03/2014, 15:21

... Investments 33 Disposal of Investments 34 Disclosure 35 Accounting for Investments 169 Accounting Standard (AS) 13 Accounting for Investments (Thi s A ccountin g S tanda r d include s p aragraph s s et ... 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....

Ngày tải lên: 06/03/2014, 15:21

... depreciation would be allowed but for accounting purposes no depreciation would be recognised. 318 AS 22 (issued 2001) Accounting Standard (AS) 22 Accounting for T axes on Incom e (Thi s ... for accounting (after 80-IA accounting pursuant to different purposes and deducting income section amounts of tax purposes) depreciation and taxable 80-IA) depreciation under t...

Ngày tải lên: 06/03/2014, 15:21