Scribd Logo
Unggah

Selamat datang di Scribd!

  • Financial Reporting of Interest in Joint Venture: Accounting Standard 27

    Diunggah oleh

    shiva_180482585
    16 tayangan5 halaman
    ACCOUNTING STANDARD 27 comes into effect on 01042002 its mandatory in nature Scope It should be applied for financial statement of joint ventures (assets and liabilities of joint venture) a venturer should disclose the aggregate amount of the contingent liabilities,unless the probability of loss is remote,seperately from the amount of other contingent liabilities.

    Deskripsi Asli:

    Judul Asli

    Accounting Standard 27

    Hak Cipta

    © Attribution Non-Commercial (BY-NC)

    Format Tersedia

    PPTX, PDF, TXT atau baca online dari Scribd

    Apakah menurut Anda dokumen ini bermanfaat?

    Apakah konten ini tidak pantas?

    Laporkan Dokumen Ini
    ACCOUNTING STANDARD 27 comes into effect on 01042002 its mandatory in nature Scope It should be applied for financial statement of joint ventures (assets and liabilities of joint venture) a venturer should disclose the aggregate amount of the contingent liabilities,unless the probability of loss is remote,seperately from the amount of other contingent liabilities.

    Hak Cipta:

    Attribution Non-Commercial (BY-NC)
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    16 tayangan5 halaman

    Financial Reporting of Interest in Joint Venture: Accounting Standard 27

    Diunggah oleh

    shiva_180482585
    ACCOUNTING STANDARD 27 comes into effect on 01042002 its mandatory in nature Scope It should be applied for financial statement of joint ventures (assets and liabilities of joint venture) a venturer should disclose the aggregate amount of the contingent liabilities,unless the probability of loss is remote,seperately from the amount of other contingent liabilities.

    Hak Cipta:

    Attribution Non-Commercial (BY-NC)
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 5

    Financial reporting of interest in joint venture

    ACCOUNTING STANDARD 27

    intruduction
    It comes into effect on 01\04\2002 Its mandatory in nature

    Scope
    It should be applied for financial statement

    of joint ventures (assets and liabilities of joint venture) Consolidated financial statement prepared by the venturer

    Defination
    Joint venture: it means
    a contractual arrangement whereby 2 or more parties undertake an economic activities, which is subject to joint control

    Forms of joint venture


    Jointly controlled operation Jointly controlled assets Jointly controlled entities

    Disclosure
    A venturer should disclose the aggregate amount of the contingent liabilities,unless the

    probability of loss is remote,seperately from the amount of other contingent liabilities. A venturer should disclose the aggregate amount of the commitments in respect of its interests in joint ventures seperately from other commitments A venturer should disclose a list of all joint ventures and discription of interest in significant in joint ventures.

    Anda mungkin juga menyukai