The board of directors believes that the expansion of losses is mainly due to the expected decrease of about 0.94 million yuan in the fair value measurement gains and losses of financial assets recognized in profit or loss due to the slowdown of financial markets; the expected decrease of about...
IND AS 115 replaces the ‘fair value’ concept with ‘transactions price; that is better suited for measurement of revenue. Developers should only book profits under the ‘Project Completion Method’ and can no longer book under ‘Percentage Completion method’. The business payments received before...
Also Appendix A to Ind AS 16: Changes in Existing Decommissioning, Restoration and Similar Liabilities deals with subsequent measurement of a provision and recognition of its changes. How to measure decommissioning provision Points to remember Involve valuation officer to estimate future costs. Discount ...
statementsoftheentitybyconsolidationortheequitymethod;and(c)intranslatinganentity’sresultsandfinancialpositionintoapresentationcurrency.4IndAS109appliestomanyforeigncurrencyderivativesand,accordingly,theseareexcludedfromthescopeofthisStandard.However,thoseforeigncurrencyderivativesthatarenotwithinthescopeofIndAS109(eg...
Each of the cases follows the same sequential analytical process, starting with a measurement of current productivity levels in the Turkish sector relative to global best practice standards (see Box 3: Interpreting global best practice ...
(He was certainly devoted to the cause of foot measurement) Brannock obtained a patent for the device on August 28, 1928. The tool received immediate industry acceptance over size-sticks because it measured foot length and width at the same time. Additionally, it measured heel-to-ball length,...