AS-22 – Accounting for Taxes on Income : This Accounting Standard prescribes the accounting treatment for taxes on income. Traditionally amount of tax payable is determined on the profit/ loss […]
All posts by Treesha Jain - 6. page
Professional Tax Consultant and Article Writer
AS-26 – Intangible Assets
AS-26 – Intangible Assets : The Standard defines an intangible asset as an identifiable “non-monetary asset, without physical substance, held for use in the production or supply of goods or […]
AS-21 – Consolidated Financial Statements
AS-21 – Consolidated Financial Statements : The objective of this standard is to lay down principles and procedures for preparation and presentation of consolidated financial statements and for accounting for […]
AS-23 – Accounting for Investments in Associates in Consolidated Financial Statements
AS-23 – Accounting for Investments in Associates in Consolidated Financial Statements : An associate is an enterprise in which the investor has significant influence and which is neither a subsidiary […]
AS-18 – Related Party Disclosures
AS-18 – Related Party Disclosures : This standard is applied in reporting related party relationships and transactions between a reporting enterprise and its related parties. Related partly disclosure requirements do […]
AS-19 – Leases
AS-19 – Leases The objective of this standard is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosures in relation to finance leases and operating leases. A […]
AS-20 – Earnings Per Share
AS-20 – Earnings Per Share : Earning per share (EPS) is a financial ratio that gives the information regarding earnings available to each equity share. This accounting standard gives computational […]
AS-14 – Accounting for Amalgamations
AS-14 – Accounting for Amalgamations : This standard deals with accounting for amalgamations and treatment of any resultant goodwill or reserves. The standard classifies amalgamation into two categories i.e. (i) […]
AS-17 – Segment Reporting
AS-17 – Segment Reporting : The objective of this standard is to establish principles for reporting financial information, about the different types of products and services an enterprise produces and […]
AS-15 – Employee Benefits
AS-15 – Employee Benefits : This Standard prescribes accounting and disclosure for all employee benefits, except employee share-based payments. The Standard specifies the following four categories of employee benefits: (i) […]