Summary of accounting standards

... requirements of Accounting Standards include requirements relating to depreciation of non-current assets, amortisation of goodwill, tax-effect accounting, lease accounting, measurement of inventories, recognition ... legal form of the entity, its country of incorporation and the address of the registered office (and principal place of business, if different from the regi...

Ngày tải lên: 13/12/2013, 11:36

. in respect of redesignations of foreign currency hedges of an anticipated purchase or sale of goods or services, and redesignations of hedges of an anticipated sale. recognised as part of the cost of acquisition of an asset or as part of an item of expense. 3 Receivables and payables must be stated with the amount of GST included. 4

Ngày tải lên: 19/02/2014, 09:20

... disclosed in the summary of accounting policies or in a note referred to in the summary of accounting policies: a the nature of the change; b the reasons for the change; c the amount of the adjustment, ... its operations. The statement of financial performance and statement of financial position must be prepared on an accrual basis. Disclosure of Accounting Policies A...

Ngày tải lên: 22/03/2014, 13:20

... Ind-AS financial statements. Indian Accounting Standards (Ind- ASs) Indian Accounting Standards are Accounting Standards prescribed under Section 211(3C) of the Companies Act, 1956. opening ... derecognised as a result of past transactions was obtained at the time of initially accounting for those transactions. Hedge accounting B4 As required by Ind AS 39, at the dat...

Ngày tải lên: 23/03/2014, 03:20

... previously stated goal of developing unique European standards of accounting. By deferring to international accounting standards (IAS), the EC has removed the specter of yet another layer of national and ... promote the use and rigorous application of those standards; and 2. To bring about convergence of national accounting standards and International Accounting S...

Ngày tải lên: 08/04/2014, 12:12

... in light of the globalization of financial accounting standards by the International Accounting Standards Board (IASB). The number of organizations and resulting journal entries into accounting ... part of due process to ―ensure that the interests of its constituents are considered‖ comment letters thus influence the development of financial accounting standards. F...

Ngày tải lên: 01/06/2014, 13:59

... permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Do principles-based accounting standards matter? Evidence from the adoption of IFRS in China Hong, ... without permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyrigh...

Ngày tải lên: 03/06/2014, 01:05

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Ngày tải lên: 29/05/2013, 23:14

... routine accounting tasks accounting profits accounting profits / ə | kaυntŋ prɒfts / plural noun the difference between revenue and the costs of production accounting rate of return accounting ... an entity’s accounting systems accounting period accounting period / ə | kaυntŋ pəriəd / noun a period of time at the end of which the firm’s accounts are made up...

Ngày tải lên: 22/08/2013, 13:08

... This is one way of setting the effluent standards from water quality standards, that is, a kind of water quality-based approach. Unfortunately, due to the lack of database of effluent quality ... numeric values of national effluent standard, toxic pollutants which have water quality standards mostly get effluent standards 10 times higher than water quality standards (Min...

Ngày tải lên: 05/09/2013, 10:15