presentations for free. Ind AS 108 Operating Segments: 10. They'll give your presentations a professional, memorable appearance - the kind of sophisticated look that today's audiences expect. 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. The MCA had notified the Ind AS via the Companies (Indian Accounting Standards) Rules, 2015. Ind AS 17 Leases: 19. INDIAN ACCOUNTING STANDARD 10 GROUP : E ROLL NUMBER : 11-20 AND 124 2. Ind-AS • Ind-AS 11 provides specific guidance for Public to Private arrangements in which Ind AS 12, Income Taxes. The PowerPoint PPT presentation: "Ind AS 12" is the property of its rightful owner. Using this publication ASB is a committee under … Bird’s eye view Particulars Present obligation Probability of payment Amount to be paid When to be paid Liability Yes Yes Yes Yes Ind AS 1 does not include any illustrative format for the presentation of financial statements. frica e Oriente M dio. Ind AS 114 Regulatory Deferral Accounts. However, structure and content detailed in para 15 to 35 applies to condensed set of financial statements. Ind AS 109 is based on IFRS 9 which will replace IAS 39 and has not yet been made effective though earlier adoption has been allowed by IASB. • Varied practices with some enterprises reporting infrastructure as PPE. Ind AS 7 Statement of Cash Flows: 13. 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). Looks like you’ve clipped this slide to already. - F rum Permanente de ENERGIA & AMBIENTE UNICAMP Ecodesign e a Ind stria Carlos Andr Pereira de Barros Minist rio do Desenvolvimento, Ind stria e Com rcio ... - Lenguas Ind genas Americanas Aspectos ling sticos y socioculturales de la influencia de las lenguas ind genas en las variedades americanas del espa ol, Flats In South Bangalore - www.prestigeprimerosehills.ind.in, - http://www.prestigeprimerosehills.ind.in/floorplan.html Unit Type: 1, 2 & 3 BHK https://start.me/p/0P2EjP/prestigeprimerosehills-ind-in. After you enable Flash, refresh this page and the presentation should play. 24. 12 Assessment of insignificant penalty/termination rights ... Ind AS 116 requires lessees to disclose ROU either separately in the balance sheet or include the ROU assets in the same line item in which the corresponding underlying assets are presented, if they are owned and Ind AS 37 • a contingent liability is…a present obligation that arises from past events but is not recognised because: (i) it is not probable …or (ii) the amount of the obligation cannot be measured with sufficient reliability Ind AS 103 • recognised only if a present obligation exists … Ind AS 116 is largely converged with IFRS 16 Leases. It covers Indian Accounting Standards, Accounting Standards, Model CARO reports, ICDS, Income Computation, All about Ind AS, etc. 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 Ind AS 1 Presentation of Financial Statements : 11. 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. Ind AS 24, Related Party Disclosures. IND AS 12 Income Taxes AS 22 - Taxes on Income 3 Current and deferred tax are recognised as income or an expense and included in profit or loss for the period, except to the extent that the tax arises from a transaction or event which is recognised outside profit or loss, either in other comprehensive income or directly in equity, in those cases tax is also recognised in other … Ind AS 112 Disclosure of Interest in Other. 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 Under Ind AS 116 lessees have to recognise a lease liability reflecting future lease payments … Today we are providing the complete details of Accounting Standard – 12 accounting for government grants I;e definitions, accounting treatment, Presentation of Grants Related to Revenue, Presentation of Grants of the nature of Promoters … 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. 23. No such concept of reversal. Ind AS 12 Income Taxes: 17. This short summary is the quickest & best online help for any accountant wanting free online material. Sector-wise split of companies The covered companies, whose results have been analysed in this publication have been categorised into 12 broad sectors. 1. in the amount of related temporary difference? GAAP and Ind AS The table on the following pages set out some of the key differences between ICDS, Indian GAAP (including the provisions of Schedule III to the Companies Act, 2013, where considered necessary) and Ind AS. Applicable pronouncements Ind AS 37 – Provisions, Contingent Liabilities ... 12. Goodwill arises in a business combination. 27. Companies (Indian Accounting Standards) Rules, 2015. That's all free as well! In tax jurisdictions, where it is not permitted, The resulting DTL or DTA is recognized directly, What if the tax on undistributed income is, Recognize current and deferred tax assets and, The income-tax consequences of dividends are, Company A has undistributed profits of INR, The tax rate is 50 for undistributed profits and, Recognize current tax expense / liability of INR, Recognize current tax income / asset of INR 6,000, The tax rate is 40 for undistributed profits and, Where tax deduction is received for remuneration, However, the tax deduction may arise in a later, In accordance with Ind AS 102, Share-based, The difference between the carrying amount of, Ensure appropriate adjustments in consolidation, Will lead to additional temporary differences, If consolidated tax return, then as per the, If not, then as per individual tax returns, One is able to control the timing of the reversal, It is probable that the temporary difference will, Recognize DTA for DTD only if it is probable, The temporary difference will reverse in the, Taxable profits will be available against which, Reduction in carrying amount of investment in, Therefore not to recognize deferred tax liability, Where part distribution, recognize proportionate, If circumstances change probable distribution in, Thus, investor cannot control dividend policy. 29. Joint Arrangements. 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. 3 The entity would compare the revenue recognised as per Ind AS 18 / Ind AS 11 / IGAAP / Guidance Note for each arrangement (in respect of open contracts, as on 31 March 2018) with amount that would have been recognised as per Ind AS 115. 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 ... As per para 12 of Ind AS 116, where a contract containing lease comprises a lease and a non-lease component, both of the components need to be accounted for separately unless the entity opts for the practical expedient as per para 15. Asset ceiling .....93. Ind AS 7 provides guidance on line items to be presented in the statement of cash flows. 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. 12 month •Financial liability is classified as current when due within 12 months, even if original term is for > 12 months and agreement to refinance is completed after reporting date •Loan due within 12 months is classified as Non current, if entity has discretion to refinance (eg rollover is … Some important IND AS. | PowerPoint PPT presentation | free to view. A financial instrument is defined as any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. A lessee is required to recognise a right-of-use asset Current Federal law requires that a drug be the subject of an approved marketing application before it is transported or distributed across state lines. The PowerPoint PPT presentation: "Ind AS 12" is the property of its rightful owner. recognized for all taxable temporary differences. Ind AS 23, Borrowing Costs. 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. And, best of all, most of its cool features are free and easy to use. Do you have PowerPoint slides to share? 2: Provides detailed guidance in case of subsequent assessment of NRV. Employee benefits are specified in IND AS 19. If you continue browsing the site, you agree to the use of cookies on this website. Or use it to find and download high-quality how-to PowerPoint ppt presentations with illustrated or animated slides that will teach you how to do something new, also for free. different date of transition to Ind AS. Let’s see the each of the phases in detail below: 12 . It applies to all kinds of tangible property, plant and equipment except : a. Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments in Ind AS 12, Income taxes) (January 2017). 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. Ind AS 2 Inventories: 12. Ind AS 116 defines a lease as a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration. Ind AS 115 focuses on “control approach” for revenue recognition as against the “risk and rewards” approach under Ind AS 18; Download Presentation on IND AS 115 – Revenue from … Ind AS 10 Events after the Reporting Period: 15. CA Final Direct Tax Laws & International Taxation (DT) Question Paper New Course Nov 2020 Indian GAAP, IFRS and Ind AS A Comparison | 5 The table on the following pages sets out some of the key differences between Indian GAAP (including the provisions of Schedule III to the Companies Act, 2013, where considered necessary), IFRSs in issue as at 31 December 2014 and Ind ASs. - Title: Manifiesto ind gena Description: Pps enviado a Vitanoble Powerpoints por Ella Edith Koppel para compartirlo. Ind AS 11 Construction Contracts: 16. VINOD KOTHARI ON IND AS 116 | JANUARY, 2019 12. Ind AS 16 Property, Plant and Equipment: 18. In respect of each type of temporary difference, the amount of the deferred tax assets and, the amount of the deferred tax income or expense, The aggregate amount of temporary differences, However, if practicable, disclose the amount of, Where tax rates of undistributed profits and, Disclose the nature of potential tax consequences, The important features of the tax systems and the. And they’re ready for you to use in your PowerPoint presentations the moment you need them. Ind AS 16, Property, Plant and Equipment. See our Privacy Policy and User Agreement for details. Ind AS 111. Read Summary of all Indian Accounting Standards(Ind AS). How to convert the InDesign file to PowerPoint using Adobe Acrobat. Ind AS 7 Statement of Cash Flows: 13. Avances y desaf os Author: PUMC/UNAM Last modified by: ANTONIO.GUTIERREZ, - Title: Ind stria de M quinas e Equipamentos Author: DEE Last modified by: Czanella Created Date: 10/2/2001 11:40:56 AM Document presentation format, - GT AGRICULTURA IND GENA Sem mudan as clim ticas. Or use it to create really cool photo slideshows - with 2D and 3D transitions, animation, and your choice of music - that you can share with your Facebook friends or Google+ circles. 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. The standard provides a new method for lease accounting. USA Ltd (U) owns a subsidiary in India, Dragon Ltd (D). Ind AS 21, The Effects of Changes in Foreign Exchange Rates. 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. 12 . Europa. Ind AS 2: AS 2: 1: Subsequent recognition of cost/carrying amount of inventories as an expense. Ind AS 113 Fair Value Measurement. - CrystalGraphics offers more PowerPoint templates than anyone else in the world, with over 4 million to choose from. 12 1p10 (a),(b),(c), (d),(e),(ea), (f) I am glad that the Committee has brought out the Educational Material on Indian Accounting Standard (Ind AS) 16, Property, Plant and Equipment. - 2014. 59:59. 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. Ind AS 10 Events after the Reporting Period: 15. What is the scope of IND AS 16? 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 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. 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