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Essay

Accounting Standards

Essay specific features

 

Issue:

Business

 

Written by:

Phyllis R

 

Date added:

March 5, 2015

 

Level:

University

 

Grade:

A

 

No of pages / words:

8 / 2218

 

Was viewed:

10153 times

 

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Essay content:

This Statement deals with the determination of such value, including the ascertainment of cost of inventories and any write-down thereof to net realizable value. AS-3: CASH FLOW STATEMENTS Information about the cash flows of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilize those cash flows...
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The economic decisions that are taken by users require an evaluation of the ability of an enterprise to generate cash and cash equivalents and the timing and certainty of their generation. AS-4: CONTINGENCIES AND EVENTS OCCURING AFTER BALANCE SHEET DATE The following is the text of the revised Accounting Standard (AS) 4, 'Contingencies and Events Occurring after the Balance Sheet Date', issued by the Council of the Institute of Chartered Accountants of India...
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General issues of this essay:
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