The International Accounting Standard Committee (IASC) is committed to eliminate the problems of multiple reporting system which is very time consuming and costly by developing one set standards for reporting financial statements, i.e. IFRS. More than 100 countries including all European Union ...
Indian Accounting standards still deal with them in a fragmented manner through two guidance notes (on futures and options) and an Accounting Standard (AS11). This paper is an attempt to synthesize and coordinate differing viewpoints and unify perspectives. The paper explains at length the principle...
(s)touseandhowtoreporttheeffectsofchangesinexchangeratesinthefinancialstatements.Scope3ThisStandardshallbeapplied:(a)inaccountingfortransactionsandbalancesinforeigncurrencies,exceptforthosederivativetransactionsandbalancesthatarewithinthescopeofIndAS109,FinancialInstruments;(b)intranslatingtheresultsandfinancialpositionof...
内容提示: Indian Accounting Standard (Ind AS) 36 Impairment of AssetsContents ParagraphsObjective 1Scope 2–5Definitions 6Identifying an asset that may be impaired 7–17Measuring recoverable amount 18–57Measuring the recoverable amount of an intangible asset with an indefinite useful life 24Fair ...
It would be noted from the above that where a company does not meet both the listing criterion [clause (a)] and the net worth criterion [clause (b)], it is required to apply Ind ASs if, and only if, it is holding, subsidiary, joint venture or associate co...
This study aimed to investigate the impact of disclosure tone on firm value, financial performance, and cost of capital by analyzing the textual properties
We computed the standard deviations of the predicted cluster wealth index scores by each district. These values can be interpreted as the within-district and between-cluster variations in individual poverty. We computed the standard deviations of the predicted percentage of individuals in the bottom 10...
(b) formalised and automated accounting of transactions; (c) network effects- banks having a wider card and ATM network may be able to procure more and better customers, especially among the young demographic; (d) reduction in costs stemming from human error; and (e) reduction in costs of ...
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EVA was initially created by making what they refer to as “distortions” due to accounting regulations to the net operating profit after tax (NOPAT). The cost of capital is subtracted from this modified NOPAT. The fundamental idea of EVA is to assess a company's performance by determining ...