Search results with tag "Indian accounting standards"
Implementation Guide on Auditor’s Reports under Indian ...
www.cas.ind.inFOREWORD During the last year, the Ministry of Corporate Affairs had issued the roadmap for the implementation of the Indian Accounting Standards (Ind AS).
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
Financial Instruments: Disclosures
www.mca.gov.inIndian Accounting Standard (Ind AS) 107 Financial Instruments: Disclosures (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 1 The objective of this Indian Accounting Standard (Ind AS) is to require entities to provide
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 …
Implementation of IND AS – Impact on Corporate Tax
www.wirc-icai.orgCompanies (Indian Accounting Standard Rules), 2015 Ind AS – India perspective IFRS Carve-outs IND-AS Has carve outs and carve ins as compared to IFRS New standard on revenue recognition ... Revenue recognition -IND AS 115 Intangible Assets (IND AS 38) 17 Financial Liability and Assets: Ind AS 32, Ind AS 109, Ind AS
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) 12
www.mca.gov.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) 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) 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) 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
Indian Accounting Standard (Ind AS) 38 Intangible Assets
taxguru.inIndian Accounting Standard 38 Intangible Assets Contents Paragraphs OBJECTIVE 1 SCOPE 2–7 DEFINITIONS 8–17 Intangible assets 9–17 Identifiability 11–12 ... Ind AS 28 Investments in Associates and Ind AS 31 Interests in Joint Ventures. (f) goodwill acquired in a business combination (see Ind AS 103 Business
Indian Accounting Standard (Ind AS) 38 Intangible Assets
www.mca.gov.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: # This Ind AS was notified vide G.S.R. 111(E) dated 16th February, 2015 and was amended vide Notification No. G.S.R. 365(E) dated 30th March, 2016, G.S.R ...
Indian Accounting Standard (Ind AS) 115, Revenue from ...
www.mca.gov.inStatements, Ind AS 111, Joint Arrangements, Ind AS 27, Separate Financial Statements and Ind AS 28, Investments in Associates and Joint Ventures; and (d) non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potential customers. For example, this Standard would not
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”
Similar queries
Indian, Indian Accounting Standards, Indian Accounting Standard Ind AS, Indian Accounting, Indian Accounting Standard, INDIAN ACCOUNTING STANDARDS IND AS, IFRS, Leases, Accounting, Contracts, Standard, Ind AS 115, Indian Accounting Standard (Ind AS) 12, Indian Accounting Standard (Ind AS) 109, Indian Accounting Standard (Ind AS) 24 Related Party Disclosures, Ind AS 28 Investments in Associates, Ind AS 28, Investments in Associates, Indian Accounting Standard (Ind AS) 115