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IND AS 24-Related Party Disclosures

IND AS 24-Related Party Disclosures

The objective of this Standard is to ensure that an entityâ€™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

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IND AS 23-Borrowing Costs

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

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IND AS 21-The Effects of Changes in Foreign Exchange Rates

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: 510) Accounts

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IND AS 20-Accounting for Government Grants and Disclosure of Government Assistance

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

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IND AS12-Income Taxes

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

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IND AS16-Property, Plant and Equipment

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 entityâ€™s investment in its property, plant and equipment and the changes...

Posted on 02 June 2016 (Downloads: 429) Accounts

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IAS 17 Lease

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

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IND AS 2-Inventories

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: 492) Accounts

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IND AS 10-Events after the Reporting Period

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

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IND AS 7-Statement of Cash Flows

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

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IND AS 8-Accounting Policies, Changes in Accounting Estimate

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: 273) Accounts

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IND AS 1-Presentation of Financial Statements

This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entityâ€™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

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