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 ...
Standard.Inaddition,thisStandardapplieswhenanentitytranslatesamounts relatingtoderivativesfromitsfunctionalcurrencytoitspresentationcurrency. 5ThisStandarddoesnotapplytohedgeaccountingforforeigncurrencyitems, includingthehedgingofanetinvestmentinaforeignoperation.IndAS109 ...
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...
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-...
• The NACAS, while reviewing an Accounting Standard, specifically considers deviations, if any, from the corresponding IFRS and reasons therefor. Convergence with IFRSs in India • Thus, the Accounting Standards issued by the ICAI and notified by the Government are largely in convergence with...
'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...
The standard approach for d... MK Hassan,GV Karels,MO Peterson - 《Journal of Economics & Finance》 被引量: 66发表: 1993年 Evaluation of technical efficiency and ranking of public sector banks in India Ranking of Public Sector Banks in India: An Analysis from Cross Sectional Perspective", ...
For accounting based indexes, we used KZ, WW and SA indexes. Bodnaruk et al (2015) employed 4 liquidity events to validate their text based index, namely dividend increase, dividend omission, equity recycling and underfunded pension. However due to limitation in data, we have included only ...
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...