Significant accounting policies
Report on Significant Accounting Policies
... Significant Accounting Policies Accounting Policies of the Company: The accounts are prepared on historical cost concept based on accrual method of accounting as going concern ...
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Schedule 22: Significant Accounting Policies
... 22: Significant Accounting Policies 1. Accounting Concepts : - The accounts are prepared on historical cost concept based on accrual method of accounting as going concern, and ...
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INFOSYS LIMITED 61,813 52,712 SIGNIFICANT ACCOUNTING POLICIES
... The accounting principles used in the preparation of the financial statements are consistently applied to record revenue and expenditure in individual segments, and are as set out in the significant ...
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SIGNIFICANT ACCOUNTING POLICIES AND NOTES TO ACCOUNTS. Corporate Information
... SIGNIFICANT ACCOUNTING POLICIES AND NOTES TO ACCOUNTS Corporate Information Central Railside Warehouse Company Limited is a Public Company in India and incorporated under the provisions of the ...
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Summary of Significant Accounting Policies FOR THE FINANCIAL YEAR ENDED 31 MARCH 2014
... of significant accounting ...critical accounting estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date ...
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1. This statement deals with the disclosure of significant accounting policies followed in preparing and presenting financial statements.
... 6. In general, however, accounting policies are not at present regularly and fully disclosed in all financial statements. Many enterprises include in the Notes on the Accounts, descriptions of some of the ...
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SIGNIFICANT ACCOUNTING POLICIES
... with Accounting Principles generally accepted in India, management is sometimes required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosures of ...
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Significant Accounting Policies
... Critical accounting estimates and judgements (continued) (ii) Impairment of investments in subsidiaries and non-financial assets The Company conducts impairment reviews of investments in subsidiaries and ...
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Summary of Significant Accounting Policies
... (d) Includes adjustments of $786 million and $1,171 million in 2011 and 2010, respectively, to deferred acquisition costs, present value of future profits, and investment contracts, in[r] ...
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1: Significant Accounting Policies
... hedge accounting, the cumulative amount deferred in equity remains in the hedging reserve, and is subsequently transferred to the income statement when the hedged item is recognised in the income ...
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Summary of significant accounting policies
... Non-recurring items are linked to unpredictability events of a significant nature that do not form part of normal day-to-day business. They include among others impairment losses and reversals, gains and losses ...
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Accounting policies. General information. Comparatives for Summary of significant accounting policies. Changes in accounting policies
... Critical accounting policies and the use of judgements, estimates and assumptions In determining and applying the Group’s accounting policies, management are required to make judgements, ...
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Basis of Presentation and Summary of Significant Accounting Policies
... the accounting defi nition of a ...hedge accounting, or when the derivative and the hedged item are both recorded in earnings concurrently, the derivatives are deemed economic hedges and hedge ...
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NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
... Our accounting under FAS 123(R) may affect our ability to fully realize the value shown on our balance sheet of deferred tax assets associated with compensation ...
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Schedule 16 Significant Accounting Policies and Notes on Accounts
... (b) Accounting Standard (AS) -22 ‘Accounting for Taxes on Income’ issued by the Institute of Chartered Accountant of India (ICAI) became mandatory from the financial year ...
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SCHEDULE-17 SIGNIFICANT ACCOUNTING POLICIES. 1. General
... 8. Staff Retirement Benefits Annual contribution to Gratuity Fund, Pension Fund and Leave encashment Fund are provided for on the basis of actuarial valuation. Transitional liability relating to Pension Fund and Sick ...
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Brussels, March 2014 Summary of significant accounting policies
... hedge accounting (see below) is applied or not, any gain or loss on this re-measurement is either recognized directly in other comprehensive income or in the income ...
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Basis of Preparation and Significant Accounting Policies (note 1)
... See also Section 8.2 (ii) for discussion of the accounting treatment under the Achieved Profits basis. Section 5.2.2 – Investment properties Property held for long-term rental yields and capital appreciation ...
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Notes to Financial Statements - Summary of Significant Accounting Policies (1)
... of accounting, have been prepared to focus on the Organization as a whole and to present net assets and revenues, expenses, gains, and losses based on the existence or absence of donor-imposed ...
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6. Significant Accounting Policies for Preparing Consolidated Financial Statements
... hedge accounting or applied fair value hedge accounting to a portion of the hedging instruments using “macro hedge,” which had been applied in order to manage interest rate risk arising from large-volume ...
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