The objective of this Standard is to ensure that an entity’s financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related pa...
Posted on 04 June 2016 (Downloads: 684) Accounts
Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset. Other borrowing costs are recognised as an expense. An entity shall apply this Standard in accounting ...
Posted on 04 June 2016 (Downloads: 489) Accounts
An entity may carry on foreign activities in two ways. It may have transactions in foreign currencies or it may have foreign operations. In addition, an entity may present its financial statements in a foreign currency. The objective of this Standard is t...
Posted on 04 June 2016 (Downloads: 509) Accounts
This Standard shall be applied in accounting for, and in the disclosure of, government grants and in the disclosure of other forms of government assistance....
Posted on 04 June 2016 (Downloads: 375) Accounts
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 tax consequences of: (a) the future recovery (settlement) of the carr...
Posted on 02 June 2016 (Downloads: 532) Accounts
The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity’s investment in its property, plant and equipment and the changes...
Posted on 02 June 2016 (Downloads: 429) Accounts
The objective of this Standard is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosure to apply in relation to leases....
Posted on 02 June 2016 (Downloads: 339) Accounts
The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and carried forward until the related revenues are recognised. This S...
Posted on 31 May 2016 (Downloads: 491) Accounts
The objective of this Standard is to prescribe: (a) When an entity should adjust its financial statements for events after the reporting period; and (b) the disclosures that an entity should give about the date when the financial statements were approved ...
Posted on 31 May 2016 (Downloads: 192) Accounts
The objective of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the period from operating, investing ...
Posted on 31 May 2016 (Downloads: 470) Accounts
The objective of this Standard is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors....
Posted on 31 May 2016 (Downloads: 272) Accounts
This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities. It sets out overall ...
Posted on 30 May 2016 (Downloads: 470) Accounts
Super Summary PT on Accounting Standards for Quick Revision...
Posted on 23 May 2016 (Downloads: 928) Exams
Super Summary PT on Accounting Standards for quick revision....
Posted on 17 May 2016 (Downloads: 621) Accounts
Super Summary PT on Accounting Standards created for quick revision Students...
Posted on 14 May 2016 (Downloads: 500) Accounts
Notification and Super Summary on CARO 2015...
Posted on 13 April 2015 (Downloads: 3072) Audit
Live class on PF & ESI Enrollment & Returns Filing(with recording)
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