AS 1391-2007 Metallic materials-Tensile testing at ambient temperature (Australian Standard) 热度: 891 IndianAccountingStandard(IndAS)21 TheEffectsofChangesinForeignExchangeRates (ThisIndianAccountingStandardincludesparagraphssetinboldtypeandplaintype,
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...
International financial reporting standards, board governance, and accounting quality: a preliminary Indonesian evidence Purpose-The purpose of this paper is to discuss empirical research examining the impact of International Financial Reporting Standard (IFRS) adoption and b... Krismiaji,YA Aryani,D Su...
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 c...
Generally Accepted Accounting Principles (GAAP) arevery different in nature but based on a few basic principles of GAAP rules.India also set up its own accounting standard namely Indian Accounting Standard (Ind-AS) from April, 2015to fulfilling all the requirement of IFRS in the country for ...
被引量: 0发表: 2015年 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 an...
The majority of these studies have used either accounting-based measures like ROA, and ROI or market-based measures like Tobin’s q. However, size and leverage don’t show a significant relationship with the EVA in line with (Alipour & Pejman, 2015; Baygi & Javadi, 2015). Our results ...
(2020) states that informal businesses can still be run during a pandemic as long as it is integrated with standard and additional protocols for each business sector as a middle way to save people's lives and livelihoods. Difficult conditions also require entrepreneurs to be more creative, e.g...
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...
Except for 2015–2019, we examined HDI at 5-year intervals from 1990 to 2015. We used four well-known variables, including standard deviation (SD), coefficient of variation (COV), and two major inequality indices, the Gini index and the Theil index (Theil, 1967), to create a dynamic ...