APPLICABILITY Voluntary Basis Any company may comply with the Indian Accounting Standards (Ind AS) for financial statements for accounting periods beginning on or after 1stApril, 2015, with the comparatives for the period ending on 31st March, 2015, or thereafter; mca furthering aspirations. MANDATORY BASIS On or after 1st April, 2016 …

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Its cultural and geographical diversities have attracted the tourists from every corner of the world. These factors have resulted in the varied and promising aspects of Indian …

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A tourism PowerPoint presentation for free download won't offer this much customization. 23 Top Free Travel & Tourism …

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3. i) Ind AS 102 is not applicable in following cases: • Contract with Shareholder For eg. we agreed with shareholder to issue bonus/right share. • Contract of Speculation Dealt by Ind AS 109, …

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Tourism growth in India • According to World Tourism Organization estimates, India will lead in South Asia with 8.9 million arrivals by 2020 • India is poised …

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Economy & Finance. Applicability of Ind AS is only optional for F.Y. 2015-16 but, later criteria exist to make a financial statment under its applicabilty. The abov slide only expalins the Ind AS applicabitly.

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2. Difference between Port and Harbors Harbour:Harbour is a place on the coast where ships, boats and barges can seek shelter from a stormy weather. Port: Port is a location on the coast that can be used to load and unload cargo. 3. Location • Port: A port is located inside a harbour.

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2. Overview to Ind AS 115 Revenue from customers Indian Accounting Standard 115, "Revenue from Customers" is the converged version of Ind AS 11, "Construction Contracts" and Ind AS 18, "Revenue" which is on the lines of a similar convergence by the IASB (International Accounting Standard Board) of the IAS 11 and …

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Dec 11, 2023. In the year 2022, Mumbai had a gross domestic product of 310 billion U.S. dollars, the highest among other major cities in India. It was followed by Delhi with a GDP of around 293 ...

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Ind as 21 forex. Aug 9, 2016 • 4 likes • 5,711 views. Nirmal Ghorawat Chartered Accountant at Ghorawat & Co. Economy & Finance.

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PwC provides clients with quality advisory, tax and regulatory services, sharing the expertise of our 184,000 people working across 157 countries. Here's the list of our latest publications which present our knowledge and insights on a range of sectors and industry verticals.

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IND-AS - Download as a PDF or view online for free. 7. APPLICABILITY OF IND-AS For the accounting periods beginning on or after 1st April, 2016, with the comparative figures for the preceding accounting period for the periods ending on 31st March, 2016, or thereafter (a) Companies whose equity or debt securities are listed/ in …

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1. IND AS 7 – STATEMENT OF CASH FLOWS. 2. WHAT ARE CASH FLOWS, CASH, AND CASH EQUIVALENTS? Cash flows are inflows and outflows of cash and cash equivalents; Cash is cash on hand and held in demand (at call) deposits; Cash equivalents are short-term, highly liquid investments readily convertible to cash and …

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Ind AS 1 : Presentation of Financial Statements The Supreme Industries Ltd. An entity shall disclose the following items in the statement of profit and loss as allocations for the period: A.Profit or loss for the period attributable to: I. Non-controlling interests, and II. Owners of the parent. B.Total comprehensive income for the period ...

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FOREIGN POLICY Introduction: The foreign policy of India regulates India's relations with other states of the world in promoting its national interests. It is determined by a number of factors, viz., geography, history and tradition, social structure, political organization, International relations, economic position, military strength ...

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The guide contains 39 checklists based on Ind AS notified and as amended by the Ministry of Corporate Affairs (MCA) upto 31 March 2023. Ind AS amendments applicable from 1 April 2022 have been incorporated in the checklist in the form of questions. Ind AS amendments applicable from 1 April 2023 have been incorporated in the form of footnotes to ...

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Ind as 2 ppt. 1. By- Vivek Mehndiratta. 3. IND AS 2 does not apply to: Financial instruments (Ind AS 109 Financial Instruments and Ind AS 32 Financial Instruments: Presentation ) Biological assets (IAS 41 …

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Investor Relations. CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or return: Indian Financial Reporting India has decided to converge EARLY with IFRS 15 - Revenue from Contracts with Customers. Accordingly, MCA hasn't notified any IndAS 11 and IndAS 18 which are converged to IAS 18 on Revenue recognition.

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For e.g. as per AS 14, determination of fair values may be influenced by the intentions of the transferee company. Unlike IGAAP, fair value is a market based measurement under Ind AS i.e. it is measured using the assumptions that market participants would use when pricing the asset or liability, including assumptions about risk.

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View Indian Tourism PPTs online, safely and virus-free! Many are downloadable. Learn new and interesting things. Get ideas for your own presentations. Share yours for free!

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Build-Operate-Transfer is the perfect solution for companies that are ready to launch an ambitious transform—at speed and at scale—but lack the necessary capabilities. BCG's Build-Operate-Transfer consulting team will help your company develop the capabilities needed to control your own trajectory. Our approach will help you enhance your ...

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CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for Modification or settlements and SBP Among Group employees - Download as a PDF or view online for free. ... Draft PPT FY 2021-22_v2.pptx by AbhishekPareek71.

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6. INCLUSIONS – EXCHANGE DIFFERENCES (EXAMPLE) Date Activity USD INR / USD Amount Rs. 01/01/2017 Loan taken 10000 65 6,50,000 31/12/2017 Exchange loss 10000 68 6,80,000 30,000 …

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The purpose of this Appendix is only to bring out the major differences, if any, between Indian Accounting Standard (Ind AS) 23 and the corresponding International Accounting Standard (IAS) 23, Borrowing Costs, issued by the International Accounting Standards Board. Comparison with IAS 23,

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1. Ind AS 18 REVENUE RECOGNITION CA POOJA GUPTA. 2. REVENUE RECOGNITION. 3. REVENUE RECOGNITION "Income" is defined in Conceptual Framework Income is increase in economic benefits during the accounting period in the form of inflows or enhancements of assets or decrease in liabilities that results in increase in …

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India Tourism Statistics at a Glance- 2021. Estimates of Foreign Exchange Earnings, in Rs. Crore, from Tourism in India, 2001-2020. Month-wise Estimates of Foreign Exchange …

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Implementation of IND AS. 1. Implementation of IND AS DIBYENDU. 2. India made a commitment towards the convergence of Indian accounting standards with IFRS at the G20 summit in 2009. In line with this, the Ministry of Corporate Affairs, Government of India (MCA) previously issued a roadmap for implementation of Indian …

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17. The following computation would be made to determine the amount of borrowing costs for the purposes of paragraph 6 (e) of Ind AS 23: i. Interest for the period = USD 10,000 × 5%x Rs. 48/USD = Rs. 24,000/- ii. Increase in the liability towards the principal amount = USD 10,000 × (48-45) = Rs. 30,000/- iii.

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These amendments have been issued in the areas mentioned in figure 1 below. This issue of first notes aims to provide an overview of the 2022 amendments. Figure 1: Areas in which amendments have been issued by the 2022 amendments. Ind AS 103, Business Combinations. Ind AS 16, Property, Plant and Equipment.

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24. As per Para 31 of Ind AS 115, "an entity shall recognize revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service (i.e an asset) to a customer. An asset is transferred when (or as) the customer obtains control of that asset". The five step model requires determining, at the very ...

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View Tourism In India PPTs online, safely and virus-free! Many are downloadable. Learn new and interesting things. Get ideas for your own presentations. Share yours for free!

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2. 20152 IndAS 20 Accounting for Government Grants CA Varun Sethi 09899766487 Presentation by : CA Varun Sethi Private and Confidential Accounting for Revenue* Revenue from NON-exchange …

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• India as a tourism destination is the toast of the world at the moment. • Conde Nast ranked India amongst the top 10 tourist destinations. • Travel and …

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E-mail : [email protected] Website : Price : INR /- ISBN : 978-81-8441-000-0 Published by : The Publication Department on behalf of the Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi - 110 002. Printed by : Sahitya Bhawan Publications, Hospital

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15. Illustration 1 Jindal Company presents its interim financial reports quarterly basis, it has earned profit of Rs 5,00,00,000 and Rs 3,00,00,000 in first two quarters ending 30th June 2017and 30th …

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CA Varun Sethi - IndAS 113 - Fair Value Measurements by Varun Sethi. ... IAS 32 IFRS 7 & 9.ppt Shuaib Adebayo. ... The number of shares will be determined by dividing Rs. 1 Crore by the share price in 1 year's time i.e. …

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Goregaon (E) Mumbai - 400 063 Tel: + 91 22 6192 0000 Pune C-401, 4th floor Panchshil Tech Park Yerwada (Near Don Bosco School) Pune - 411 006 Tel: + 91 20 4912 6000 Ahmedabad 22nd Floor, B Wing, Privilon, Ambli BRT Road, Behind Iskcon Temple, Off SG Highway, Ahmedabad - 380 015 Tel: + 91 79 6608 3800 Bengaluru 6th, 12th & 13th floor …

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