Presents an abstract of the doctoral dissertation entitled "Accounting Standard and Accounting Practices: The Indian Experiences," by Manju Gupta. Complexity of the global business environments; Necessity of transparent and scientific presentation of financial statements in order to make business decisions ...
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...
3ThisStandardshallbeapplied: (a)inaccountingfortransactionsandbalancesinforeigncurrencies, exceptforthosederivativetransactionsandbalancesthatarewithin thescopeofIndAS109,FinancialInstruments; (b)intranslatingtheresultsandfinancialpositionofforeignoperations
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 and hedge accounting. ... K Kumar 被引量: 0发表: 2014年 Adoption of Fair Value...
the leadership role by establishing Accounting Standards Board, more than twenty five years ago, to fall in line with the international and national expectations. Today, accounting standards in India have come a long way. Presented hereinafter are some salient features of the accounting standard-...
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These are combined with shipments through a stock accounting model in order to forecast air conditioner energy consumption in each sc 展开 关键词: air conditioners carbon commercial sector efficiency electricity energy consumption energy efficiency engineers extrapolation life-cycle cost ...
'An entity shall apply this Standard using one of the following two methods: retrospectively to each prior reporting period presented in accordance with Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors, subject to the expedients in paragraph C5; o...
顯示其他 3 個 In general, Microsoft devotes significant resources to generating the business process functionality of our applications by developing features and functionality that address specific tax accounting or financial regulatory requirements in countries or regions where Dynamics 365 Finance is...
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 ...