Indian Accounting Standard (Ind AS) 18 Revenue ppt

... an integral part of Indian Accounting Standard 18. This appendix lists the appendices which are part of other Indian Accounting Standards and make reference to Ind AS 18, Revenues 1. Appendix ... Service Concession Arrangements . 19 Indian Accounting Standard (Ind AS) 18 Revenue Contents Paragraphs Objective Scope 1–6 Definitions 7–8 Measurement of revenue 9–1...

Ngày tải lên: 23/03/2014, 03:20

... the time pattern of the lessee’s benefit from the use of the leased asset. 19 Indian Accounting Standard (Ind AS) 17 Leases Contents Paragraphs OBJECTIVE 1 SCOPE 2–3 DEFINITIONS 4–6 CLASSIFICATION ... Determining whether an Arrangement contains a Lease D References to matters contained in other Indian Accounting Standards E IMPLEMENTATION GUIDANCE llustrative examples of s...

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

... 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

... 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

... consolidated version as of 16 September 2009, EN – EU IAS 18 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 18 Revenue Objective Income is defined in the Framework for ... objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events. The primary issue in accounting for revenue...

Ngày tải lên: 06/03/2014, 15:21

... 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 read i...

Ngày tải lên: 17/02/2014, 09:20

... PURPOSES ONLY 1 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated ... fall into different accounting periods. Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the acc...

Ngày tải lên: 17/02/2014, 10:20

... 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

... 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