Indian Accounting Standard (Ind AS) 27 Consolidated and Separate Financial Statements potx
International Accounting Standard 27 Consolidated and Separate Financial Statements doc
... present consolidated financial statements, and presents only separate financial statements, complies with paragraphs 38─43. Scope of consolidated financial statements 12 Consolidated financial statements ... prepares separate financial statements, those separate financial statements shall disclose: (a) the fact that the statements are separate finan...
Ngày tải lên: 06/03/2014, 15:21
International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets docx
... onerous; and (b) [deleted] (c) those covered by another Standard. 2 This Standard does not apply to financial instruments (including guarantees) that are within the scope of IAS 39 Financial ... enable users to understand their nature, timing and amount. Scope 1 This Standard shall be applied by all entities in accounting for provisions, contingent liabilities and cont...
Ngày tải lên: 06/03/2014, 15:21
Tài liệu Accounting Standard (AS) 6: Depreciation Accounting docx
... 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 bold i t alic type and plain type, which have ... principles. This Accounting Standard should b e read in the context of the General Instructions contained in part A o f the Annexure to the Notification.) Introductio n 1. This Standa...
Ngày tải lên: 17/02/2014, 09:20
Tài liệu Accounting Standard (AS): Intangible Assets pdf
... of an Amal g amation 27. An intangible asset acquired in an amalgamation in the nature o f p urchase is accounted for in accordance with Accounting Standard (AS ) 14, Accounting for Amalgamations. ... an d consistent basis, to creating, producing and making the asset ready for it s intended use. The cost includes, if applicable: 4 Accounting Standard (AS) 28, ‘Impairment of...
Ngày tải lên: 18/02/2014, 01:20
Accounting Standard (AS) 12: Accounting for Government Grants pptx
... AS 12 (issued 1991) Accounting Standard (AS) 12 Accounting for Government Grants (Thi s A ccountin g S tanda r d include s p aragraph s s et in bold i t alic type and plain type, which ... 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 ......
Ngày tải lên: 06/03/2014, 15:21
Accounting Standard (AS) 13: Accounting for Investments pot
... 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 in bold i t alic type and plain ... 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 deals wit...
Ngày tải lên: 06/03/2014, 15:21
Accounting Standard (AS) 22: Accounting for Taxes on Income pdf
... 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 A ccountin g S tanda r d ... respect of an accounting period and th e disclosure of such an amount in the financial statements. 2. Fo r the purposes of this Standard, taxes on income include all domesti c...
Ngày tải lên: 06/03/2014, 15:21
Households as Corporate Firms An Analysis of Household Finance Using Integrated Household Surveys and Corporate Financial Accounting pptx
... Household Financial Statements from a Household Survey 47 4.1 Tangible Assets, Liabilities and Wealth 47 4.2 Human Capital and Other Intangible Assets 50 4.3 Gifts and Transfers 52 4.4 Inventories and ... accounting framework will help researchers better dene and more accurately measure household income, consumption, saving, and other nancial variables, and in the en...
Ngày tải lên: 07/03/2014, 15:20
International Accounting Standard 39 Financial Instruments: Recognition and Measurement doc
... qualify for hedge accounting in the consolidated financial statements of the group. However, they may qualify for hedge accounting in the individual or separate financial statements of individual ... accounting can be applied to transactions between entities in the same group only in the individual or separate financial statements of those entities and not in the...
Ngày tải lên: 15/03/2014, 22:20
Evaluation of Dredged Sediment as a Silt and Clay Source for Artificial Tidal Flats
... 603-610. JIS (Japanese Industrial Standards) (2000a) Test method for ignition loss of soils, A 1226:2000, Japanese Standards Association. JIS (Japanese Industrial Standards) (2000b) Test method ... Sediment Sea sand Mixture of MS and DS* Mixture of MS and DS* Mixture of MS and DS* *Untreated or granulated DS as indicated in this table. Sediment environment To understand the...
Ngày tải lên: 05/09/2013, 09:38