WebMCA Certain assumptions are used in the preparation of financial statements. They are usually not specifically stated because they are assumed to be followed. … See more Accounting policies refer to accounting principles and the methods of applying these principles adopted by the organisation in the preparation of their … See more The following are examples of areas in which different accounting policies may be adopted by organisations. 1. Methods of depreciation, depletion and … See more The primary consideration in the selection of accounting policies by an organisation is that the financial statements should represent a true and fair picture of the … See more
IAS 1/ Ind AS 1 - SlideShare
WebIND AS 1 and 2 - Free download as Powerpoint Presentation (.ppt / .pptx), PDF File (.pdf), Text File (.txt) or view presentation slides online. A overview of the IND AS 1 and 2 ... Going concern When preparing financial statements, management shall make an assessment of an entitys ability to continue as a going concern. WebApr 7, 2024 · Going concern concept is an assumption that a business entity will not be forced to halt its operations in the near term and will not need to liquidate its assets. The business is expected to operate for the foreseeable … irish hard rock bands
Indian Accounting Standards (Ind AS): Disclosures Checklist
WebDec 30, 2002 · Ind AS1 states that an entity should make a distinction between current and non- current assets and liabilities, except when the presentation based on liquidity provides information that is more reliable and relevant. Information to be presented either in the Balance Sheet or in the notes WebNov 6, 2024 · When management is aware of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern but going concern concluded to be valid and financial statements are prepared on a going concern basis, disclosure of those uncertainties. WebInd-AS has to be applied fully, no partial appliance is permitted. An entity has to make an explicit and unreserved statement of compliances, else it will be considered as non-Ind AS … irish hare population