A Study on Accounting Standard 3 (Cash Flow Statement ) and its Implication on Financial Statements with Special Reference to Rittal India Pvt Limited

“Accounting Standard for Quarterly Financial Reporting” (Accounting Standards Board of Japan Statement No. 12) and “Guidance on Accounting Standard for Quarterly Financial

The Council of the Institute of Chartered Accountants of India have issued Accounting Standard (AS-15) relating to the Accounting for Retirement Benefits in the Financial Statements

• Nature and extent of government grants recognised in the FS, including grants of non-monetary assets given at a concessional rate or free of

Investments - cash and other tangible, intangible and financial assets, valued in the manner established by laws and other legal acts, that are invested to gain profit (income)

The financial statements have been prepared under the International Public Sector Accounting Standard (IPSAS) 'Financial Reporting under the Cash Basis of

As the “Revised Accounting Standard for Business Combinations (ASBJ Statement No. 21 issued on September 13, 2013, hereinafter “Business Combinations Accounting

dissenting IASB members (if any). The IASB normally allows a period of 120 days for comment on an exposure draft. If the matter is exceptionally urgent, the document

Firstly, the possibility of ‘window-dressing’ in cash position is more than in the case of working capital position of a business. The cash balance can easily be maneuvered