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Study Material - Paper-1: Accounting. Module-1. Initial Pages. Chapter 1: Introduction to Accounting Standards. Chapter 2: Framework for Preparation and Presentation of Financial Statements. Chapter 3: Overview of Accounting Standards. Unit 1: Applicability of Accounting Standards. Unit 2: Overview of Accounting Standards. Module-2. Initial Pages.
- Framework for the Preparation and Presentation of Financial ...
assist preparers of financial statements in applying...
- Consolidated Financial Statements - Institute of Chartered ...
Objective. The objective of this Standard is to lay down...
- Framework for the Preparation and Presentation of Financial ...
Feb 1, 2024 · Click here for PDF Version. Accounting Standards: Quick Referencer (As on February 1, 2024) Technical Guide on Preparation of Financial Statements under Cash basis of Accounting. Technical Guide on Accounting for NPOs. Excel File for Illustrative formats for Financial Statements of NPOs. Background Material for Seminars.
assist preparers of financial statements in applying Accounting Standards and in dealing with topics that have yet to form the subject of an Accounting Standard; assist the Accounting Standards Board in the development of future Accounting Standards and in its review of existing Accounting Standards;
Aug 10, 2021 · In accordance with the provisions of sub-section (5B) of Section 18 of the Chartered Accountants Act, 1949, a copy of the Annual Report and Accounts of the Institute for the year ended on 31st March, 2021 is required to be published in the Gazette of India latest by 30th September, 2021.
As per AS 21, “Consolidated financial statements are the financial statements of a group presented as those of a single enterprise”. The main advantages of consolidation are given
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CA Ajay Rathi 6.1 Consolidated Financial Statements CHAPTER OVERVIEW NOTE: As per the syllabus, the chapter covers simple problems on consolidated financial statements with single subsidiary and excludes problems involving acquisition of interest in
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Objective. The objective of this Standard is to lay down principles and procedures for preparation and presentation of consolidated financial statements. Consolidated financial statements are presented by a parent (also known as holding enterprise) to provide financial information about the economic activities of its group.
