Accounting Standard (AS) 12: Accounting for Government Grants pptx

... 124 Accounting Standard (AS) 12 Accounting for Government GrantsContentsINTRODUCTION Paragraphs 1-3 Definitions 3 EXPLANATION 4-12 Accounting Treatment of Government Grants 5-11 ... Refund of Government Grants 11 Disclosure 12 MAIN PRINCIPLES 13-23 Disclosure 23 158 AS 12 (issued 1991) Accounting Standard (AS) 12 Accounting for Government Grants (This ... Accounting Standard (AS) 5, Net Profit or Loss for the Period, Prior Period Items andChanges in Accounting Policies). 7. Non-monetary Government Grants 7.1 Government grants may take the form...

Accounting Standard (AS) 13: Accounting for Investments pot

... Investments 33 Disposal of Investments 34 Disclosure 35 Accounting for Investments 169 Accounting Standard (AS) 13 Accounting for Investments(This Accounting Standard includesparagraphsset ... applying an appropriate cost formula (e.g. first-in,first-out, average cost, etc.). These cost formulae are the same as those specified in Accounting Standard (AS) 2, in respect of Valuation ... expenses necessarily to be incurred onor before disposal. Explanation Forms of Investments 4. Enterprises hold investments for diverse reasons. For some enterprises,investment activity...

Accounting Standard (AS) 22: Accounting for Taxes on Income pdf

... when for tax purposes depreciation would be allowed but for accounting purposes no depreciation would be recognised. 318 AS 22 (issued 2001) Accounting Standard (AS) 22 Accounting for Taxes ... would have a balance only for tax purposesbut not for accounting purposes. The difference between balance of theasset for tax purposes and the balance (which is nil) for accounting purposeswould ... it is eligible for a 100% first year depreciation allowance for tax purposes,the straight-line method is considered appropriate for accounting purposes.ABC Ltd. has profits before depreciation...

Tài liệu Accounting Standard (AS) 6: Depreciation Accounting docx

... EXPLANATION 4-19 Disclosure 17-19 MAIN PRINCIPLES 20-29 94 AS 6 (issued 1982) Accounting Standard (AS) 6Depreciation Accounting (This Accounting Standard includesparagraphsset in ... 56 Accounting Standard (AS) 6Depreciation AccountingContents INTRODUCTION Paragraphs 1-3 Definitions ... principles. This Accounting Standard should beread in the context of the General Instructions contained in part A ofthe Annexure to the Notification.) Introduction1. This Standard deals...

Tài liệu Accounting Standard (AS): Intangible Assets pdf

... resources. AS 12, Accounting for Government Grants, requires that government grants in the form of non-monetary assets, given at aconcessional rate should be accounted for on the basis of ... an impairment loss occurs before the end of the first annual accounting period commencing after acquisition for an intangible asset 6 Accounting Standard (AS) 28, ‘Impairment of Assets’, ... acquired in an amalgamation in the nature of purchase is accounted for in accordance with Accounting Standard (AS)14, Accounting for Amalgamations. Where in preparing the financialstatements...

Tài liệu BDL-12-Just for Fun (1593394268) pptx

... Matching Pairs!2. For Numbers Match, make 20 cards. 3. Now write the number 1 in the center of twoseparate cards. Do the same for each number until youhave two cards each for the numbers 1 ... Match.2. For Letters Match, make two cards for each of at least10 letters. (To have two of each letter of the alphabet youwould need 52 cards!) Make cards showing the letters Athrough J, for example, ... photocopying, recording, or byany information storage and retrieval system, without permission in writing from the publisher.Britannica Discovery Library: Volume 12: Just for Fun 2005, 2008Britannica.com...

Tài liệu Module 3: DHCP as a Solution for IP Configuration pptx

... options used for a particular scope. Tip Module 3: DHCP as a Solution for IP Configuration 11 Designing a DHCP Service for a Routed Network DHCP ClientDHCP ClientWith BOOTP Forwarding ... Enhancing a DHCP Design for Availability 23 Enhancing a DHCP Design for Performance 28 Lab A: Designing a DHCP Solution 32 Review 40 Module 3: DHCP as a Solution for IP Configuration ... Module 3: DHCP as a Solution for IP Configuration  Designing a Functional DHCP Solution  Designing a DHCP Service for a LAN Designing a DHCP Service for a Routed Network Providing...

Báo cáo khoa học: Hyaluronan–CD44 interactions as potential targets for cancer therapy pptx

... vasoactivemediators for vascular permeability, serum fibrinogen for fibrin clot formation and growth factors ⁄ cyto-kines ⁄ matricellular proteins to initiate granulation tis-sue formation, activate ... splicing, multiple forms of CD44 aregenerated that are further modified by N- and O-linkedglycosylations (Fig. 1). The smallest CD44 isoformthat lacks variant exons, designated standard CD44(CD44s), ... is required for spliced variant formationof CD44, which has high affinity to bind HA on cer-tain cell types, whereas glycosylations rich in sialic aciddecrease HA binding [37–39]. For example,...

Tài liệu International Accounting Standard 12 Income Taxes pdf

... entity. 3 [Deleted] 4 This Standard does not deal with the methods of accounting for government grants (see IAS 20 Accounting for Government Grants and Disclosure of Government Assistance) or ... information relating to income taxes. Scope 1 This Standard shall be applied in accounting for income taxes. 2 For the purposes of this Standard, income taxes include all domestic and foreign ... Objective The objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for the current and future...

Indian Accounting Standard (Ind AS) 17 Leases potx

... may use some form of approximation to simplify the calculation.27 A finance lease gives rise to depreciation expense for depreciable assets as well as finance expense for each accounting period. ... of the depreciation expense for the asset and the finance expense for the period is rarely the same as the lease payments payable for the period, and it is, therefore, inappropriate simply to ... with a pre-existing lease (for example costs for termination, relocation or leasehold improvements), shall be accounted for by the lessee in accordance with the Standards applicable to those...

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