The Accounting Standard Board (ASB) has issued 12 definite accounting standards, yet none of them has been reviewed. The membership of ASB lacks proper representation particularly from the users side. The standard setting process has deficiencies in the absence of public hearing and the machinery ...
the ICAI never strongly pursued lease accounting standards (which may also be true for other accounting standards). The first draft of accounting standard on leases was issued way back around 1983, when there was hardly any leasing in the country. This was an ad verbatim reproduction ...
IFRS (International Financial Reporting Standards) is not used in the US because the US government has not adopted it as the official accounting standard. Instead, the US uses its own set of generally accepted accounting principles (GAAP). The US government has indicated it is considering adopting...
Environmental Accounting Practices in India Green accounting is a modern term for accounting for environment and natural resources. By using it as a resource, other environmental costs can be raising... A Saxena 被引量: 0发表: 2020年 Implementation of IFRS as Indian Accounting Standard for Similar...
作者: IA Standard 摘要: OBJECTIVE SCOPE RECOGNITION AND MEASUREMENT Opening Ind-AS Balance Sheet Accounting policies Exceptions to the retrospective application of other Ind-ASs Estimates Exemptions from other Ind-ASs PRESENTATION AND DISCLOSURE Comparative information Non-Ind-AS comparative information and ...
Standard Chartered in India serves banking customers of all walks of life. Mission-critical parts of its customer base are the thousands of small and medium-sized businesses run by energetic entrepreneurs who are challenging the old guards in their respective domains. While such customers are infused...
INDIAN ACCOUNTING STANDARD & INTERNATION ACCOUNTING STANDARD the treatment of accounting for financial derivatives in US, International and Indian Accounting Standards and emphasises the need for having a comprehensive Indian accounting standard for them with fair value accounting and hedge accounting. ......
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A corporate accounting and reporting standard is a set of guidelines and principles that companies must follow when preparing and presenting their financial statements. These standards are designed to ensure consistency, transparency, and accuracy in financial reporting across different companies and industri...