Introduction: There are various risks attached today with business, whether it is small, medium, or large. One of the major risks is losses suffered by businesses due to fire, theft or earthquake. Insurance companies ready to bear these losses if t
GUIDANCE NOTE ON ACCOUNTING FOR REAL ESTATE TRANSACTIONS (REVISED 2012) SIMPLIFIED 1) Applicability i) To the enterprises dealing in land, building and / or rights related thereto as sellers or developers. ii)
Integrated Accounting is a distinguished accounting system in which the accounts are integrated and only a single set of accounts are maintained. Essentially it avoids maintenance of Accounts under cost accounting & financial accounting. Thi
Hi, friends! In continuation to my first part Preparation of Cash Flow Statement; Im writing this article to make it easier to prepare the cash flow statement. The second part explains the preparation of working notes. First we are going to s
Real Estate/Construction Industry: Reconfirmation of Applicability of Cost Accounting Record Rules-2011 by Ministry of Corporate Affairs By Navneet Kumar Jain FCMA, MBA, LL.B., M.COM., PGDTL, LIII., AIIISLA The present article is in continuati
Cash flow statement.As the name itself indicates the statement which only deals with inflow and outflow of cash (and cash equivalents) during the accounting year. Our work is to classify those inflows and outflows into three activities namel
Facts of the case Indian Entities have issued Foreign Currency Compulsory Convertible Bonds / Compulsory convertible debentures. How should the same be classified under revised Schedule VI? Revised Schedule VI Excerpt from Guidance
IFRS are considered a "principles based" set of standards that establish broad rules for accounting.Rules-based standards such as US GAAP have an accounting rule for almost every type transaction. There are various oversight bodies whose objective is
Cost Compliance Report and Applicability On New Industries for the year 2011-12: From the year 2011-12 onwards many companies have come under the purview of Section 209(1)(d) of the companies Act
02 May 2012
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The Day is 1st of April 2001; the Indian Accounting Fraternity is introduced to the concept of Deferred Tax. Accounting for Taxes on Income (AS 22) is applicable to different categories of enterprises from different dates. TABLE 1.
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