Indian Accounting Standard (Ind AS) 17 Leases potx
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...
Indian Accounting Standard (Ind AS) 27 Consolidated and Separate Financial Statements potx
... 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...
Indian Accounting Standard (Ind AS) 18 Revenue ppt
... 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...
Indian Accounting Standard (Ind-AS) 101 First-time Adoption of Indian Accounting Standards docx
... 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...
Tài liệu Accounting Standard (AS) 6: Depreciation Accounting docx
... 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...
Tài liệu Accounting Standard (AS): Intangible Assets pdf
... 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...
INDIAN ACCOUNTING STANDARDS - A PERSPECTIVE potx
... 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...
Accounting Standard (AS) 12: Accounting for Government Grants pptx
... 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...
Accounting Standard (AS) 13: Accounting for Investments pot
... 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....
Accounting Standard (AS) 22: Accounting for Taxes on Income pdf
... 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...