Accounting Standard (AS) 26 (Revised 20XX) - ICAI
Amortisation period and amortisation method 97–99 Residual value 100–103 Review of amortisation period and amortisation method 104–106 INTANGIBLE ASSETS WITH INDEFINITE USEFUL the revised standard clarifies that in respect of prepaid expenses, recognition of ... Document Viewer
Depreciation And Amortization On The Income Statement
*Depreciation expenses are deductible but the tax laws are complex. In many cases, a company will depreciate their assets to the IRS far faster than they do on their income statement, resulting in a timing difference. ... Read Article
ACCOUNTING MANUAL FOR FUNDED AGENCIES
Amortisation of deferred capital donations/grants 2d & 11 xxx xxx. Includes: cash, debtors, inventory, prepaid expenses. Current Liabilities Liability due for payment within the next operating period, normally one year. ... Access Full Source
GRANTS-IN-AID FIXED ASSETS CAPITAL WORK-IN-PROGRESS FOREIGN ...
2.3 Deposits, payments/liabilities made provisionally towards compensation, rehabilitation and other expenses relatable to land in possession are treated as cost of land. Prepaid expenses and prior period expenses/income of items of Rs.100,000/- and below are charged to natural ... Read Here
Amortization Why It Is Important How It Works In Practice
Net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules ... View Full Source
How Amortization Works - Understand And Calculate Amortization
Amortization is the elimination of a debt over time. With an amortization schedule, you can see how payments are applied to principal and interest. This page explains amortization, and then you can generate an amortization schedule with our free online calculator. ... Read Article
Oracle Financial Services Software PTE LTD
Less: Accumulated depreciation and amortisation 42,0 32,47890 Prepaid expenses 12,92014,314 Advance tax, net of provision for taxes 50,6651,332 Other advances 8 ... Read Here
GOLDEN AGRI-RESOURCES LTD First Quarter Financial Statement ...
Amortisation, foreign exchange gain, exceptional item and share of results of associated companies (“EBITDA”) 1st Qtr 2012 US$’000 1st Qtr Prepaid expenses 55,640 26,101 55 86 Prepaid taxes, net 121,274 113,874 - - Deposits and ... Read Content
As Of March 31, Schedule 2010 SOURCES OF FUNDS SHAREHOLDERS ...
GROSS BLOCK ACCUMULATED DEPRECIATION AND AMORTISATION NET BLOCK. Wipro Technologies Oy. Schedules to the balance sheet (continued) (Rs) As of March 31, As of March 31, - Prepaid expenses 13,120,406 8,420,353 - Employee travel & other advances 1,413,975 3,141,027 ... Read More
Consolidated Financial Statements Consolidated Income ...
Amortisation of goodwill and related impairment losses 10 (936) (1,466) Income before financial result, Prepaid expenses 965 745 Total assets 47,400 48,715 Liabilities and shareholders’ equity Capital stock 811 809 Reserves 9,658 10,346 ... Fetch Full Source
SECOND QUARTER AND FIRST HALF YEAR 2011 FINANCIAL STATEMENT ...
Amortisation of prepaid loan appraisal fees (55) (41) (111) (41) Interest expense (225) (39) (424) (46) (e) Taxation Over Administrative costs and other operating expenses remained stable. Foreign exchange loss in 2Q11 ... Doc Retrieval
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
Amortisation of other intangible assets 1,391 933 Amortisation of debt issuance costs 947 277 Interest expense 18,073 10,284 Net periodic benefit costs of defined benefit pension Increase in prepaid expenses and other current assets (16,662) (19,471) ... Get Content Here
Financial Reporting Requirements For Queensland Government ...
Therefore, assets (such as prepaid expenses) for which the future economic benefit is the receipt of goods or services, cumulative amortisation Continue to recognise the transferred asset in its entirety and recognise a financial liability for the ... Retrieve Here
790895-D AMERICAN INTERNATIONAL ASSURANCE BHD. (Incorporated ...
Amortisation - prepaid land lease payments 99 - intangible assets 2,1232,294 Net unrealised gain on exchange Other expenses (57,763) (281,128) 3,678 (335,213) Profit/ Surplus before share of profit from associate ... Return Doc
INTERNATIONAL ACCOUNTING REPORTING International Management ...
Patents, net of amortisation Other Assets Property, Plant and Equipment Land, buildings Equipment, net of amortization Currents assets prepaid expenses, cash surrender value of life insurance current liabilities: trade accounts, notes payable, current portion of long- ... Return Doc
GOLDEN AGRI-RESOURCES LTD Half Year Financial Statement And ...
Amortisation, foreign exchange (loss)/gain, exceptional item and share of results of associated companies (“EBITDA”) 1st Half 2012 Other current assets were higher by US$88.4 million primarily due to higher prepaid expenses coupled ... Read Here
Write-off - Wikipedia, The Free Encyclopedia
Something is written-off when its recognized value is reduced. In accounting, this is a recognition of the reduced or zero value of an asset. In income tax statements, this is a reduction of taxable income as recognition of certain expenses required to produce the income. In income tax ... Read Article
For The Year Ended Particulars 31-Mar-2011 31-Mar-2010 ...
Amortisation of Compensation under Employee Stock Option Scheme (673) - Profit before Financial RITL has adjusted prepaid expenses Rs. 89,000 lakhs against balance available in Securities Premium Account in its Accounts. ... Access Full Source
Oracle Financial Services Consulting PTE LTD
Less: Accumulated depreciation and amortisation 184 87 Prepaid expenses -7 Other advances 255187 246194 Schedule 4: Current liabilities and provisions a. Current liabilities ... Doc Viewer
NOTES TO THE CONDENSED CONSOLIDaTED FINaNCIaL STaTEmENTS
Unallocated expenses (32,303) Finance costs (665) Share of results of associates 250 Amortisation of prepaid lease payments 192 192 Depreciation of property, plant and equipment 10,630 10,638 Loss on disposal of property, plant and equipment 74 457 ... Document Viewer
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