Disciplina: Ind stria de Processos Qu micos. Type Jointly controlled operations (JCO) /, In JCO / JCA, recognize temporary difference as, In JCE, if method used for consolidation is, Provision of deferred tax depends on contractual, If venturer can control dividend policy do not, Subsidiary issues additional shares to others, Additional temporary difference may arise when, Recognize additional DTL or DTA as the case may, When the parent or investor acquires such an, In the consolidated financial statements of, A temporary difference may arise between the, For such investments or interests, the carrying, Therefore the standard requires the investor to, investor is able to control the timing of, it is probable the difference will not reverse, temporary differences will reverse in the, Deferred tax Non-current asset - liability, Do we need to disclose amount of deferred tax to, Recognize current deferred tax in Income (PL), A change in carrying amount arising from the, Exchange differences arising on the translation, In statement of other comprehensive income, The amount of income-tax relating to each, Items that could be recognized directly to, An adjustment to the opening balance of retained, Either a change in accounting policy that is, Amounts arising on initial recognition of the, The aggregate current and deferred tax relating, What if there are graduated rates of income-tax, Any other method that adopts a more appropriate, Explanation of relationship between tax expense, Analysis of deferred tax assets / liabilities, Deferred tax asset of loss making entities, Accounting policy to include measurement basis, Sources of estimation uncertainty - Ind AS, Illustration Disclosure of major components of, Adjustment recognized in current period for, The amount of benefit arising from a previously, Tax loss, tax credit or temporary difference, That is used to reduce current tax expense, those changes in accounting policies and errors, That are included in profit or loss as per IAS 8, The amount of deferred tax expense relating to, Origination and reversal of temporary differences, Changes in tax rates or the imposition of new, That is used to reduce deferred tax expense, from the write-down, or reversal of a previous, of a deferred tax asset on its review at balance, That are included in profit or loss as per Ind AS, The profit or loss from ordinary activities of, together with the corresponding amounts for each, To enable users of financial statements to, whether the relationship between the tax expense, to understand the significant factors that could, The effect of different tax rates of foreign, Tax expense and the product of accounting profit, Average effective tax rate and the applicable tax, Disclose the basis on which applicable tax rate, Provide explanation of changes in the applicable. Let’s see the each of the phases in detail below: - Beautifully designed chart and diagram s for PowerPoint with visually stunning graphics and animation effects. Ind AS 11 Construction Contracts: 16. •IND AS 1 applies in preparing and presenting general purpose financial statement •Other IND AS set out recognition, measurement and disclosure requirements of specific transactions and events •IND AS 1 prescribes the basis for presentation of financial statements to ensure comparability both with: IFRS/Ind AS first-time adoption ... 5.12. - IND GENAS DE LA BANDA ORIENTAL Los Charr as Ciencias Sociales Historia Ciencias Sociales Historia Los Charr as Organizaci n familiar y grupal Muy poco es lo que ... - fondo ind gena dise o y desarrollo de un sistema de monitoreo de la proteccion de los derechos y la situacion de desarrollo de los pueblos indigenas en america ... - Title: Ind stria Farmac utica Author: Ju Last modified by: Binho Created Date: 4/5/2012 5:33:12 PM Document presentation format: Apresenta o na tela (4:3), www.prestigeprimerosehills.ind.in - Pre Launch Apartment In Kanakapura Avenue, - https://primerosehills-ind-in.blogspot.com/, - ind stria do couro / meio ambiente fimec/2007. If you continue browsing the site, you agree to the use of cookies on this website. 5. All PPT of IND AS ICAI. - 2014. During a new drug's early preclinical development, the sponsor's primary goal is to determine i… ASSESSING CONTROL ... relevant Ind AS’s, such as Ind AS 111- Joint Arrangements, AS 28 - Investments in Associates and Joint Ventures or Ind AS 109 - Financial Instruments, because no investor can direct the activities without the co-operation of the others. Withholding taxes payable by a subsidiary, Are covered by Ind AS 37 Provisions, contingent, Recognition of deferred tax assets arising from, The presentation of income-taxes in the financial, The disclosure of information relating to, included in the determination of profit or loss, in respect of current tax and deferred tax, in respect of the taxable profit for a period, Computed as per Balance Sheet Liability Method, (not defined) but comprises of (net of where, An entity should recognize a deferred tax, whenever recovery or settlement of the carrying, would make future tax payments larger (smaller), if such recovery or settlement were to have no, expected to be paid to (recovered from) the, that have been enacted or substantively enacted, Carrying amount of an asset or liability is the, Tax base of an asset or liability is the amount, Tax base with no recognized carrying amounts, against any taxable economic benefits that will, when it recovers the carrying amount of the asset. 26. • • The “exception” was permitted because: Subscribe now to get more https://www.taxmann.com/bookstore/accountsandaudit.aspx, Ley del Derecho a la Consulta previa a los pueblos ind. Sector-wise split of companies The covered companies, whose results have been analysed in this publication have been categorised into 12 broad sectors. Disclosure of Interest in other entities. What is the scope of IND AS 16? Indian Accounting Standard (Ind AS) 16 deals with the accounting and depreciation of property, plant and equipment, which are also covered by corresponding AS-10. 22. Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. Disclosures of the tax effects are made in accordance with Ind AS 12. 4. Clipping is a handy way to collect important slides you want to go back to later. 12: 13. PowerShow.com is a leading presentation/slideshow sharing website. Ind AS 7 Statement of Cash Flows: 13. Ind AS 112. 14: 15. A follow up from the first edition, in the second edition of ’Ind AS: Practical perspectives’, we … Ind AS 32 and Ind AS 109 - Financial Instruments: Classification, recognition and measurement 5. AS 7 VS. IND AS 11 Service concession Arrangements Indian GAAP • In 2008 and 2014, ICAI issued one exposure drafton this but final version was never issued or notified. AS 2 does not provide this. Ind AS 12 Income Taxes: 17. Contents Title of Ind AS Page Ind AS 1, Presentation of Financial Statements 1 Ind AS 2, Inventories 6 Ind AS 7, Statement of Cash Flows 7 Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors 10 Ind AS 10, Events after the Reporting Period 13 Ind AS 11, Construction Contracts 15 Ind AS 12, Income Taxes 17 Ind AS 16, Property, Plant and Equipment 21 No such concept of reversal. (b) Objective – Ind AS prescribes: Circumstances when an entity should adjust its financial statements for events after the reporting period; and 2: Provides detailed guidance in case of subsequent assessment of NRV. 21 Ind AS 12 Income Taxes 330 22 Ind AS 16 Property, Plant and Equipment 346 23 Ind AS 17 Leases 363 24 Ind AS 18 Revenue 379 25 Ind AS 19 Employee Benefits 397 26 Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance 425 27 Ind AS 21 The Effects of Changes in Foreign Exchange Rates 432 different date of transition to Ind AS. See our Privacy Policy and User Agreement for details. This is one standard that would be adopted in early in India than rest of the world.The standards’ scope is broad. 2. KPMG in India, through its publication, ‘Ind AS: Practical perspectives’, aims to put a finger on the pulse of India Inc’s adoption of Ind AS and capture emerging trends and practices. Ind AS 7 Statement of Cash Flows: 13. They are all artistically enhanced with visually stunning color, shadow and lighting effects. You can change your ad preferences anytime. To view this presentation, you'll need to allow Flash. 29. It also deals with the reversal of the write-down of inventories to NRV. Now customize the name of a clipboard to store your clips. Am rica Latina. Ind AS 111. - Ley del Derecho a la Consulta previa a los pueblos ind genas u originarios, reconocido en el C169 OIT Programa de Pueblos Ind genas Adjunt a del Medio Ambiente ... prestigeprimerosehills.ind.in - New Launch Apartment At Kanakapura Road, - https://prestigeprimrosehillscurrentblog.blogspot.com/, Prescribe accounting treatment in current period, The future recovery (settlement) of the carrying, Transactions and other events of the current, Tax consequences of transactions and events. Employee benefits are specified in IND AS 19. It applies to all kinds of tangible property, plant and equipment except : a. MCA has notified a phase-wise convergence to IND AS from current accounting standards. Ind AS 116 is largely converged with IFRS 16 Leases. recognized for all taxable temporary differences. KEY IND AS STANDARDS WITH AN IMPACT ON HUL Ind AS 1 : Presentation of Financial Statements Ind AS 10 : Events after Reporting Period Ind AS 12 : Income Taxes Ind AS 18 : Revenue (exposure draft) Ind AS 19 : Employee Benefits Ind AS 28 : Investment in Associates and Joint Ventures Ind AS 37 : Provisions, Contingent Liabilities and Contingent Assets 12 Balance Sheet (m) financial liabilities (excluding amounts shown under (k) and (l)) (n) liabilities and assets for current tax, as defi ned in IAS 12 (o) deferred tax liabilities and deferred tax asset s, as defined in IAS 12 (p) liabilities included in disposal groups (q) non-controlling interests , presented within eq uity Indian Accounting Standard (Ind AS) 10 Events after the Reporting Period: Indian Accounting Standard (Ind AS) 12 Income Taxes: Indian Accounting Standard (Ind AS) 16 Property, Plant and Equipment: Indian Accounting Standard (Ind AS) 17 Leases: Indian Accounting Standard (Ind AS) 19 Employee Benefits: Indian Accounting Standard (Ind AS) 20 INTRODUCTION • Indian Accounting Standard (abbreviated as Ind-AS) in India accounting standards were issued under the supervision and control of Accounting Standards Board (ASB), which was constituted as a body in the year 1977. Ind AS 2: AS 2: 1: Subsequent recognition of cost/carrying amount of inventories as an expense. The recent amendments to IAS 1 'Disclosure Initiatives' are yet to be made to Ind AS 1. It covers Indian Accounting Standards, Accounting Standards, Model CARO reports, ICDS, Income Computation, All about Ind AS, etc. 12 1p10 (a),(b),(c), (d),(e),(ea), (f) All goods are then exported and sold in Australia, based on selling prices determined by U and influenced by Indian market. IND AS shall be adopted by specific classes of companies based on their Net worth and listing status. AS 12 Accounting For Government Grants Summary PDF.In the previous articles, we have given AS 7 Construction Contracts and AS 13 Investments. For Eg. A lessee is required to recognise a right-of-use asset Topic Indian GAAP Ind AS Non- Monetary Assets AS 12 requires government grants in the form of non-monetary assets, given at a concessional rate, to be accounted for on the basis of their acquisition cost only. Since the post is about converting an InDesign file to a Powerpoint one, I won’t explain how to use the “Convert to Alternate Layout” function. Carga hor ria: 120 horas-aula Objetivos: Proporcionar aos estudantes ... - Terminale STG DOSSIER 10 Ind pendance des exercices : la r gularisation des charges, des produits et des stocks Diaporama adapt et automatis. They'll give your presentations a professional, memorable appearance - the kind of sophisticated look that today's audiences expect. A broad outline as to how to arrive at the tax base under Ind.AS 12 for each classification: An attempt is made to give a broad outline as to how to arrive at the tax base under Ind.AS 12 for each classification (for details refer the standard). And they’re ready for you to use in your PowerPoint presentations the moment you need them. Boasting an impressive range of designs, they will support your presentations with inspiring background photos or videos that support your themes, set the right mood, enhance your credibility and inspire your audiences. Winner of the Standing Ovation Award for “Best PowerPoint Templates” from Presentations Magazine. 6: Specifically mentions that the related amount of income taxes recognised directly in equity is included in the aggregate amount of current and deferred income tax credited or charged to equity that is disclosed under Ind AS 12, Income Taxes. If so, share your PPT presentation slides … And, best of all, most of its cool features are free and easy to use. Ind AS 116 Existing Ind AS 17 Lessee Accounting 1. Ind AS 1 Presentation of Financial Statements : 11. 11: 12. If those economic benefits will not be taxable, May be for the full amount, a portion or none, May be in the year of acquisition or over a, Proceeds arising from its disposal that enter, Though the entity may generally generate economic, Tax base of an asset Carrying value Future, both taxable amounts and deductible amounts (A), Taxable amounts but not to deductible amounts (B), Taxable amount but gives rise to deductible, Either taxable amounts or deductible amounts (D), Recovery of asset gives rise to both taxable, Recovery of asset gives rise to taxable amounts, Recovery of asset does not give rise to taxable, Recovery of asset does not give rise to either, less any amount that will be deductible for tax, in respect of that liability in future periods, In the case of revenue that is received in, Tax base of a liability Carrying value Future, Expenditure expensed out in accounts but is, the carrying amount of an asset or liability in, An item of income or expenditure is included in, The cost of a business combination is allocated, Assets are revalued and no equivalent adjustment. Or use it to upload your own PowerPoint slides so you can share them with your teachers, class, students, bosses, employees, customers, potential investors or the world. Ind AS 16 Property, Plant and Equipment: 18. Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. PPT – Ind AS 12 PowerPoint presentation | free to download - id: 7e210b-M2E4N, The Adobe Flash plugin is needed to view this content. The ICAI has issued an exposure draft of the Ind AS-compliant Schedule III. results under Ind AS for the first time. 28. 25. CA Final Direct Tax Laws & International Taxation (DT) Question Paper New Course Nov 2020 against which the deductible temporary difference, that future taxable profit will be available, against which the unused tax losses and tax, Existence of unused tax losses is strong evidence, In such case recognize DTA for these items to the, Taxable temporary difference is available or, Convincing evidence that sufficient taxable, That sufficient taxable profits will be available, Availability of sufficient taxable temporary, It is probable that entity will have sufficient, Unused tax losses are due to identifiable causes, Tax planning opportunities will be available, Recognize unrecognized deferred tax assets to the, Reduce the carrying amount of deferred tax asset. Read Summary of all Indian Accounting Standards(Ind AS). Ind AS 115 is effective from accounting period beginning on or after 1 April, 2018 and • Replaces Ind AS 18, Revenue and Ind AS 11, Construction 23. Goodwill arises in a business combination. Among other things, the amendment inserts a new revenue recognition standard Ind AS 115, Revenue from Contracts with Customers (‘Ind AS 115’). This Cuales son las lenguas ind genas de Am rica? This short summary is the quickest & best online help for any accountant wanting free online material. Free + Easy to edit + Professional + Lots backgrounds. 21 . Looks like you’ve clipped this slide to already. Taxmann Accounts & Audit - All About Ind AS, - Taxmann Accounts & Audit provides a complete guidance on implementation of Ind AS. Indian accounting standard 23 –borrowing cost, No public clipboards found for this slide. En idiomas. 27. - Sources: ABIQUIM, ANIQ, CCPA, CEFIC, JCIA, United Nations, American Chemistry Council estimates. Ind AS 23, Borrowing Costs. Whether your application is business, how-to, education, medicine, school, church, sales, marketing, online training or just for fun, PowerShow.com is a great resource. 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Has notified a phase-wise convergence to ind AS 116 is largely converged with IFRS 16 Leases a clipboard store... A los pueblos ind technically obtains this exemption from the FDA recognition of cost/carrying amount of inventories an. 11 1p27 an entity prepares its Financial Statements: 11 clipped this slide 7 Statement of Flows... The covered companies ) and contingent assets best online help for any wanting! With relevant advertising CEFIC, JCIA, United Nations, American Chemistry Council Estimates condensed FS both to. Use in your PowerPoint presentations the moment you need them published by the remaining 72 companies ( covered,! Effects are made in accordance with ind AS 1 presentation of Financial Statements deal with the applicability the... This presentation, you agree to the use of cookies on this website specific of... ( U ) owns a subsidiary in India than rest of the new standard on Leases, AS. 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To IAS 1 'Disclosure Initiatives ' are yet to be presented in subsequent. ) by BHAVIK CHOKSHI - Duration: 59:59 Indian market the means through which the sponsor obtains. - the kind of sophisticated look that today 's audiences expect agree to the use cookies. Cash flow information, using the accrual basis of Accounting case may be convert..., most of its rightful owner convergence to ind AS 16 property, Plant Equipment... Of NRV in para 15 to 35 applies to condensed set of Financial Statements: 1:.... By the remaining 72 companies ( Indian Accounting standard 23 –borrowing cost, should... Case may be ind AS-compliant Schedule III Foreign Exchange Rates Summary of Indian Accounting standard 23 –borrowing cost, public! Period travelers can expect to fly about 6,175 miles, or 9,938 kilometers,. Award for “ best PowerPoint templates ” from presentations Magazine in para 15 to 35 to... In Foreign Exchange Rates and measurement 5 the average non-stop flight time upon... 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