Accounting Standard (AS) 22: Accounting for Taxes on Income pdf
Accounting Standard (AS) 22: Accounting for Taxes on Income pdf
... 1. This Standard should be applied in accounting for taxes on income. This includes the determination of the amount of the expense or savingrelated to taxes on income in respect of an accounting ... this Standard, taxes on income include all domesticand foreign taxes which are based on taxable income. 3. This Standard does not specify when, or how, an enterprise shouldaccount for taxes ... PROVISIONS 33-34 ILLUSTRATIONS Tabl e 1Computation of depreciation on the machine for accounting purposes and tax purposes (Amounts in Rs. lakhs) Year Depreciation for accounting...
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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 ... This Accounting Standard should be read inthe context of the General Instructions contained in part A of the Annexure to the Notification.) Introduction 1. This Standard deals with accounting ... form of non-monetary assets, such as land or other resources, given at concessional rates. In these circumstances,it is usual to account for such assets at their acquisition cost. Non-monetaryassets...
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Accounting Standard (AS) 13: Accounting for Investments pot
... Accounting Standard (AS)13133 Accounting for InvestmentsContentsINTRODUCTION Paragraphs 1-3 Definitions 3 EXPLANATION 4-25 Forms of Investments 4-6 Classification of Investments ... This Accounting Standard should be read inthe context of the General Instructions contained in part A of the Annexure to the Notification.) Introduction 1. This Standard deals with accounting ... before disposal. Explanation Forms of Investments 4. Enterprises hold investments for diverse reasons. For some enterprises,investment activity is a significant element of operations,...
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Tài liệu Accounting Standard (AS) 6: Depreciation Accounting docx
... 56 Accounting Standard (AS) 6Depreciation AccountingContents INTRODUCTION Paragraphs 1-3 Definitions 3 EXPLANATION 4-19 Disclosure 17-19 MAIN ... a depreciable asset represents its money outlay or itsequivalent in connection with its acquisition, installation and commissioning as well as for additions to or improvement thereof. The historical ... 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...
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Tài liệu Accounting Standard (AS): Intangible Assets pdf
... information for the users ofthe financial statements.92. An enterprise discloses information on impaired intangible assets under Accounting Standard on Impairment of Assets8 in addition ... Other Information 98 TRANSITIONAL PROVISIONS 99-100 ILLUSTRATIONS Intangible Assets 459 allocated on a reasonable and consistent basis to such activities (see paragraphs 53-54 for guidance ... television stations, import licences or quotas or rights to access other restricted resources. AS 12, Accounting for Government Grants, requires thatgovernment grants in the form of non-monetary...
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A Proposed International Accounting Standard Reporting Turnover and Tax by Location A proposal by Richard Murphy BSc FCA on behalf of the Association for Accountancy and Business Affairs pptx
... interest paid, other income, investment income or the like and therefore be excluded from turnover. For this reason a conglomeration of income of all sorts into one declared figure for turnover is ... demonstrate the ethical stance they are taking on trading and taxation matters A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 14 Consideration ... Proposed International Accounting Standard - Reporting Turnover and Tax by Location 4 Definitions The following definitions apply in this proposed International Accounting Standard 1...
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Tài liệu International Accounting Standard 12 Income Taxes pdf
... 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 ... financial position for each period presented; EC staff consolidated version as of 21 June 2012, EN – IAS 12 FOR INFORMATION PURPOSES ONLY International Accounting Standard 12 Income Taxes Objective ... the fact it has applied this Standard instead of IAS 12 Accounting for Taxes on Income, approved in 1979. 90 This Standard supersedes IAS 12 Accounting for Taxes on Income, approved in 1979. 91...
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GN(A) 23 (Revised 2012) Guidance Note on Accounting for Real Estate Transactions pdf
... transactions of the nature covered by Accounting Standard (AS) 10, Accounting for Fixed Assets, Accounting Standard (AS) 12, Accounting for Government Grants, Accounting Standard (AS) 19, ... revenue on sale of plots,undivided share in land, sale of finished and semi-finished structures,consideration for construction, consideration for amenities and interiors,consideration for parking ... the contract consideration should be split into separatelyidentifiable components including one for the construction and delivery of realestate units. Accounting for Real Estate Transactions3678.2...
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capital management in vietnam’s shipbuilding industry, applying accounting policy, supplying relevant information for financial managers a case study on vinashin (vietnam shipbuilding industry group)
... capital consist 3 of Vietnam Cement Corporation, Coffee Corporation, Transport Work Construction Companies 5 and 6, Thang Long Construction Corporation, Sericulture Corporation with losses ... recommendation for the problem. 1.5. LIMITATION The thesis is limited to further discussion of related topic because of time constraining and scare of information. Finance has limitations because ... documents on finance, accounting and statistics, on regulations affecting large investment in business process, especially the regulations on capital allocation mechanism and evaluation of fixed...
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Indian Accounting Standard (Ind AS) 17 Leases potx
... costs in connection 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 ... obligations of an arrangement, including any guarantees provided and obligations incurred upon early termination, shall be accounted for under Ind AS 37 Provisions, Contingent Liabilities and Contingent ... return on the lessor’s net investment in the finance lease.40 A lessor aims to allocate finance income over the lease term on a systematic and rational basis. This income allocation is based on...
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