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Disclosures of Accounting Policy - Ind AS - Indian Accounting Standards - Companies LawExtract ..... Ind Ass specifically require disclosure of particular accounting policies, including choices made by management between different policies they allow. Each entity discloses operations and the policies that the users of its financial statements would expect to be disclosed for that type of entity. An accounting policy may be significant because of the nature of the entity s operations even if amounts for current and prior periods are not material. An entity shall disclose, in the summary of ..... x x x x x Extracts x x x x x Disclosures of Accounting Policy - Ind AS - Indian Accounting Standards - Companies Law x x x x x Extracts x x x x x ..... e a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year. In respect of those assets and liabilities, the notes shall include details of: their nature, and their carrying amount as at the end of the reporting period. Capital An entity shall disclose information that enables users of its financial statements to evaluate the entity s objectives, policies, and processes for managing capital. When di ..... x x x x x Extracts x x x x x Disclosures of Accounting Policy - Ind AS - Indian Accounting Standards - Companies Law x x x x x Extracts x x x x x ..... otes: the amount of dividends proposed or declared before the financial statements were approved for issue but not recognised as a distribution to owners during the period, and the related amount per share; and the amount of any cumulative preference dividends not recognised. An entity shall disclose the following, if not disclosed elsewhere in information published with the financial statements: the domicile and legal form of the entity, its country of incorporation and the ..... x x x x x Extracts x x x x x Disclosures of Accounting Policy - Ind AS - Indian Accounting Standards - Companies Law x x x x x Extracts x x x x x
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