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 ...
3ThisStandardshallbeapplied: (a)inaccountingfortransactionsandbalancesinforeigncurrencies, exceptforthosederivativetransactionsandbalancesthatarewithin thescopeofIndAS109,FinancialInstruments; (b)intranslatingtheresultsandfinancialpositionofforeignoperations
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...
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...
Government accounting, Government Budget Constraint, Government of India, India's Big Business, India's credit markets, India's Government economists, India's 1991 Economic Reform, India's balance of payments, India's Banking, India's Budget, India's Capital Markets, India's corporate governance...
摘要: This paper tries to examine the degree of adoptability of concept of Fair Value, as codified in the International Financial Reporting Standards (IFRSs), in Indian Accounting Standards. Indian Accounting Standards are the official set of corporate financial reporting...
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 ...
Matern Child Nutr 14(4):e12620. https://doi.org/10.1111/mcn.12620 Article PubMed PubMed Central Google Scholar Mishra AK, Bhardwaj V (2021) Wealth distribution and accounting for changes in wealth inequality: empirical evidence from India, 1991–2012. Econ Change Restruct 54(2):585–620....
New measures of public expenditure on private targetable goods and of electoral competitiveness at the Indian state level accompany the paper along with a primer on Indian public finance accounting practices in an Online Appendix. The empirical analysis shows that the degree of privateness in India’...