ICAI suggests revised IFRS road map;to start from April 2016Press Trust of India
和税收风险将显著加大 保险行业的发展离不开税收支持政策。近年来,在财税部门的大力支持下,行业形成了一系列税收优惠政策。 IFRS17下,保险公司主要收入和支出不再与发票金额相关,而是根据精算模型按照一系列假设进行估计,使得保险公司的收入、费用、利润等税基指标不再是客观历史数据的反映,保险公司新的财务报表将难以匹...
Convergence with IFRSs in India • While formulating ASs, the ICAI makes changes from IFRSs only in those cases where these are unavoidable, particularly, considering legal and/ or regulatory framework prevailing in the country. • The NACAS, while reviewing an Accounting Standard, specifically...
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The spat brings us back to the much-argued introduction ofInternational Financial Reporting Standards(IFRS) into India and its focus on valuation. A recent report by two professors to the Institute of Chartered Accountants of India (ICAI) highlights the fact that the socio-economic factors of mov...
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ICAI研究IFRS与GAAP的变化 查看全文 全部评论 0条 undefined当前共有0条评论游客发布 快速登录 用户登录 用户名 密码 新用户注册 找回密码 一周热点新闻 上海查办一网络充值平台虚开增值税发票... 广联达年报审计存问题 立信会计所被警... 税务总局公布废止和修改部分文件目录 泸州市政府专题研究审计查出问题整改工...
意大利忠利集团(icaiGenrli会计策与告主欧洲财务报告咨询组(EriilRertgiryr)财务报告技术专家组成员Maimoi认为,投资者和分析师翘首期盼IRS将攻克些IRS固有的问题。通IRS以经观点,而投资者们希望透过清晰明确的成本会计处理了解企业的财务状况,但是有了IRS7,我们将会有最佳估计,我们会对风险边际和合同服务边际有明显的...
The ICAI, recognizing the need to harmonize the diverse accounting policies and practices in use in India, constituted the Accounting Standards Board (ASB) on April 21, 1977. According to ICAI,1 "The composition of the ASB is fairly broad-based and ensures participation of all interest-groups...
when The Institute of Chartered Accountants of India (ICAI) had issued a concept paper which Gfocused on achieving the convergence with IFRS. Further, a gr... S Ghose 被引量: 0发表: 0年 Hedge accounting and its influence on financial hedging: when the tail wags the dog We analyse the ...