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 ...
来自 Semantic Scholar 喜欢 0 阅读量: 34 作者: K Kumar 摘要: 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...
3ThisStandardshallbeapplied: (a)inaccountingfortransactionsandbalancesinforeigncurrencies, exceptforthosederivativetransactionsandbalancesthatarewithin thescopeofIndAS109,FinancialInstruments; (b)intranslatingtheresultsandfinancialpositionofforeignoperations
'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...
This study aimed to investigate the impact of disclosure tone on firm value, financial performance, and cost of capital by analyzing the textual properties
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...
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...
and routing employee's time towards more productive types of work; (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...
In other words, the accounting standard does not mandate an enterprise to present consolidated financial statements but, if the enterprise presents consolidated financial statements for complying with the requirements of any statute or otherwise, it should prepare and present consolidated financial ...
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