[PDF] Top 20 Basis of Presentation and Summary of Significant Accounting Policies

... Our businesses are subject to regulation under a wide variety of U.S. federal, state and foreign tax laws, regulations and policies. Changes to these laws or regulations may affect our tax liability, return on ... See full document

... daily basis, the methodology of the pricing vendor uses available information as applicable such as benchmark curves, benchmark- ing of like securities, sector groupings, and matrix ... See full document

... year basis, the current tax assets and liabilities, where it has a legally enforceable right and where it intends to settle such assets and liabilities on a net ... See full document

... on Accounting for Employee Share Based Payments by the ICAI, 189,110 (previous year-357,707), weighted average number of shares held by MindTree Benefit Trust have been reduced from the equity shares outstanding ... See full document

... 2.6.1 The Company derives its revenues primarily from software services. Revenue from software development on time-and-material basis is recognised as the related services are rendered. Revenue from fixed price ... See full document

... Buller District Council measures the cost of a business combination as the aggregate of the fair values at the date of exchange, of assets given, liabilities incurred or assumed, in exchange for control of the subsidiary ... See full document

... test basis, evidence supporting the amounts and disclosures in the financial ...the accounting principles used and significant estimates made by management, as well as evaluating the overall ... See full document

... accrual basis of accounting and comply with the accounting standards issued by the Institute of Chartered Accountants of India (to the extent applicable) and in accordance with the generally accepted ... See full document

... test basis, of evidence relevant to the amounts and disclosures in the financial ...the significant estimates and judgments made by the directors in the preparation of the financial statements, and of ... See full document

... 9.3 FERV (excluding FERV during construction period for the transactions contracted on or after Ist April, 2004), accounted for as per policy no 8.3 & 9.2 is recoverable/payable from the beneficiaries on actual ... See full document

... Liabilities are usually classified as current or non-current liabilities. Current liabilities are those obligations whose liquidation is reasonably expected to require the use of existing resources properly classified as ... See full document

... The focus of this article was on the developed framework for effective implementation building policies in developing countries. It described the strategy adopted in the research to develop the framework. Overall, ... See full document

... Importantly for insurers with EU operations who are engaging in outsourcing transactions, the EU Data Directive imposes significant requirements on the transfer of personally identifiable information outside the ... See full document

... the accounting policies applied to foreign subsidiaries for the preparation of consolidated financial statements should be unified within group ...Consistent Accounting Policies by Parent and ... See full document

... There are no material levels of integration between the two reportable segments. The accounting policies of the reportable segments are the same, except for revenue recognition. Information regarding the ... See full document

... The significant accounting policies and methods of computation applied in the unaudited condensed interim financial statements are consistent with those adopted in the Annual Financial Statements for ... See full document

... In preparing these condensed interim financial statements, the significant judgments made by management in applying the Company’s accounting policies and the key sources of estimation u[r] ... See full document

... The Institute of Authorized Chartered Auditors of Albania (IEKA) and the accountants associations have made efforts to provide a suitable environment for a successful implementation of accounting standards. These ... See full document

... Water Accounting Standard 1 The Preparation and Presentation of General Purpose Water Accounting Reports (ED AWAS 1), water accounting is defined to be a systematic process of identifying, ... See full document

... Necessary data to analyse the problem are given in Table 1. The background of the presented set up consists of agricultural soils in Poland generalized to possible car- tographic presentation in the scale 1:1 000 ... See full document