Indian Accounting Standard (Ind AS) 18 Revenue ppt
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...
Indian Accounting Standard (Ind AS) 17 Leases potx
... 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...
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) 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...
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...
International Accounting Standard 18 Revenue doc
... 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...
Tài liệu Accounting Standard (AS) 6: Depreciation Accounting docx
...
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...
Tài liệu International Accounting Standard 11 Construction Contracts pptx
... 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...
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...
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....
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