indaccountingstandardindiancurrencyentity 891IndianAccountingStandard(IndAS)21TheEffectsofChangesinForeignExchangeRates(ThisIndianAccountingStandardincludesparagraphssetinboldtypeandplaintype,whichhaveequalauthority.Paragraphsinboldtypeindicatethemainprinciples.)Objective1Anentitymaycarryonforeignactivitiesintwoways.Itmayha...
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...
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 ...
4. Consolidation of subsidiary companies: Under Indian GAAP (AS 21), Consolidation of Accounts of subsidiary companies is not mandatory. AS 21 is mandatory if an enterprise presents consolidated financial statements. In other words, the accounting standard does not mandate an enterprise to present co...
Gold standard Gold stocks Good and Evil Gopi Arora Gottlob Frege Governance Government accounting Government Budget Constraint Government of Afghanistan Government of India Government of Pakistan Graham Staines Grandfathers and grandsons Grandmothers and grandchildren Great Depression Great...
Apart from age and size, it is also generally argued that firm-specific variables such as leverage, marketing, growth, and accounting profitability have large impacts on firms’ efficiency (Mok et al. 2007). In addition, it has also been found that the levels of efficiency are also related ...
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...
If Indian states and UTs experience a similar convergence in the HDI, a standard national development policy will be effective. However, if Indian states and UTs experience a different convergence in the HDI, a more nuanced development policy must account for such differences. In this context, ...
(21%), landslides (10%), cold waves (6.4%), earthquakes (4.2%), and droughts (2%) over the same period. Flood is recorded as the costliest disaster in India, accounting for 68% of economic losses over all-natural disasters damages. It is India's second most lethal disaster after the...