Search results with tag "Ind as"
ICDS, Indian GAAP and Ind AS Comparison - Deloitte
www2.deloitte.comComparison of ICDS, Indian GAAP and Ind AS The table on the following pages set out some of the key differences between ICDS, Indian GAAP (including the
Fair Value Measurement - mca.gov.in
www.mca.gov.in525 Indian Accounting Standard (Ind AS) 113 Fair Value Measurement (This Indian Accounting Standard includes paragraphs set in bold …
International Accounting Standard 23
www.mca.gov.inIndian Accounting Standard (Ind AS) 23 Borrowing Costs (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.)
INDIAN ACCOUNTING STANDARDS (IND AS)
www.nirc-icai.orgIND AS VS. IFRS IAS/IFRS Title Ind AS IAS 1 Presentation of Financial Statement 1 IAS 2 Inventories 2 IAS 7 Statement of Cash Flows 7 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 8 IAS 10 Events after the Reporting Period 10 IAS 11 Construction Contracts 11 IAS 12 Income Taxes 12 IAS 16 Property, Plant and Equipment 16 IAS 17 Leases 17 IAS 18 Revenue 18
INDIAN ACCOUNTING STANDARDS (IND AS)
www.nirc-icai.orgIND AS VS. IFRS IAS/IFRS Title Ind AS IAS 1 Presentation of Financial Statement 1 IAS 2 Inventories 2 IAS 7 Statement of Cash Flows 7 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 8 IAS 10 Events after the Reporting Period 10 IAS 11 Construction Contracts 11 IAS 12 Income Taxes 12 IAS 16 Property, Plant and …
Indian GAAP, IFRS and Ind AS A Comparison - Deloitte
www2.deloitte.comInd AS 1 does not include any illustrative format for the presentation of financial statements. The ICAI has issued an exposure draft of the Ind AS-compliant Schedule III. The recent amendments to IAS 1 'Disclosure Initiatives' are yet to be made to Ind AS 1. Ind AS 7 provides guidance on line items to be presented in the statement of cash flows.
Indian Accounting Standard (Ind AS) 16
www.mca.gov.in1 Indian Accounting Standard (Ind AS ) 41, Agriculture, is under formulation. 2 . Standard. For example, Ind AS 17 Leases requires an entity to evaluate its recognition of an item of leased property, plant and equipment on the basis of the transfer of risks and rewards. However, in such cases other aspects of the
Ind AS: Practical perspectives - KPMG
home.kpmg.comAnalysis of impact of key standards SEBI's reporting requirements on transition to Ind AS ... edition of ’Ind AS: Practical perspectives’, we ... second quarter results under Ind AS. The impact of the transition to Ind AS has been analysed by comparing the reported results for the quarter ended 30 September 2015 under the Accounting ...
Indian Accounting Standard (Ind AS) 38 Intangible Assets
taxguru.in3 If another Standard prescribes the accounting for a specific type of intangible asset, an entity applies that Standard instead of this Standard. For example, this Standard does not apply to: (a) intangible assets held by an entity for sale in the ordinary course of business (see Ind AS 2 Inventories and Ind AS 11 Construction Contracts).
Indian Accounting Standard (Ind AS) 101 First-time ...
www.mca.gov.inIndian Accounting Standard (Ind AS) 101 First-time Adoption of Indian Accounting Standards (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective
Ind AS – Practical perspectives - KPMG
home.kpmg.com01 | Ind AS: Practical perspectives - Issue 01/2016. 100, and have announced their results under Ind AS for the first time. The impact of the ... Ind AS impact analysis on profitability is based on the absolute values of adjustments disclosed in the reconciliations.
IND AS -16 Property Plant and Equipments
www.cas.ind.inper INDAS 36 . Appendix A Revalued model Decrease in liability – credited to from OCI/Revaluatio n surplus, except where revaluation deficit was recognised on that asset in P&L Increase in liability – reduced OCI/Revaluatio n surplus to the extent available and balance to P&L Decrease in liability cannot
Indian Accounting Standard (Ind AS) 109 Financial …
www.webtel.inIndian Accounting Standard (Ind AS) 109 Financial Instruments (The Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Chapter 1 Objective 1.1 The objective of this Standard is to establish principles for the
Indian Accounting Standard (Ind AS) 12 Income Taxes
taxguru.inIndian Accounting Standard (Ind AS) 12 Income Taxes (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective The objective of this Standard is to prescribe the accounting treatment for income taxes.
Indian Accounting Standard (Ind AS) 102 Share-based Payment
www.mca.gov.inInd AS 103 provides guidance on determining whether equity instruments issued in a business combination are part of the consideration transferred in exchange for control of the acquiree (and therefore within 4. the scope of Ind AS 103) or are in return for continued service to be
IND AS 8
www.cas.ind.inIndian GAAP No specific Guidance. Ind AS In the absence of an Ind AS that specifically applies to a transaction, other event or condition, the management, while using judgment in developing and applying an accounting policy,
Indian Accounting Standard (Ind AS) 115 - K C Mehta & Co
www.kcmehta.comInd AS 115 Revenue from Contracts with Customers The 5 step model framework Ind AS 115 moves away from the “transfer of risk and rewards” approach and introduces a new “transfer of control”
Indian Accounting Standard (Ind AS) 24 Related …
www.mca.gov.inIndian Accounting Standard (Ind AS) 24 Related Party Disclosures (This Indian Accounting Standard includes paragraphs set in …
Indian Accounting Standard (Ind AS) 40 Investment Property
www.mca.gov.inIndian Accounting Standard (Ind AS) 40 Investment Property# (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority.
IND AS:32 – Financial Instruments
www.cas.ind.inObjectives •To establish principles for presenting financial instruments as liability or equity and for offsetting financial assets and liabilities
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