This document provides an overview of IAS 12 Income Taxes. It discusses current tax, over/under provision from previous periods, and deferred tax. Current tax is the estimated tax payable for the period. Over/under provision refers to adjustments made in the following period if the previous estimate was too high or low. Deferred tax arises from temporary differences between accounting and taxable profits. The document also covers operating and finance leases under IAS 17, and the accounting for financial instruments under IAS 32 including shares, share premium, and redeemable preference shares.
The document discusses different scenarios for issuing and redeeming debentures. It provides journal entries for debentures being issued at par, premium or discount and redeemed at par or premium. Specifically, it gives examples of journal entries for the issue of 1000, 9% debentures of Rs. 100 each under six scenarios - issued at par and redeemable at par, issued at premium but redeemable at par, issued at discount but redeemable at par, issued at par but redeemable at premium, issued at discount but redeemable at premium, and issued at premium and redeemable at premium.
This document outlines accounting standards for investments. It defines investments as assets held for earning income or capital appreciation. Investments are classified as either long-term or current. Cost of investments includes the basic cost and acquisition charges. Carrying amounts of current investments are at lower of cost or fair value, while long-term investments are at cost, with provisions for permanent declines. Disclosure requirements include classification of investments, accounting policies, income/losses from investments, and restrictions.
This document discusses working capital and revenue cycle management for healthcare organizations. It defines working capital and outlines strategies for managing assets and financing working capital needs. The revenue cycle is described, including methods to monitor performance and forecast cash flows. Accounts receivable management and collecting cash payments are also addressed.
The document provides 14 multiple choice questions related to quality management concepts from Gleim's CIA Test Prep materials. The questions cover topics such as the primary reason for adopting total quality management, categories of quality costs, components of quality control, characteristics of robust quality concepts, and the Plan-Do-Check-Act quality improvement cycle.
This document provides an overview of IAS 12 Income Taxes. It discusses current tax, over/under provision from previous periods, and deferred tax. Current tax is the estimated tax payable for the period. Over/under provision refers to adjustments made in the following period if the previous estimate was too high or low. Deferred tax arises from temporary differences between accounting and taxable profits. The document also covers operating and finance leases under IAS 17, and the accounting for financial instruments under IAS 32 including shares, share premium, and redeemable preference shares.
The document discusses different scenarios for issuing and redeeming debentures. It provides journal entries for debentures being issued at par, premium or discount and redeemed at par or premium. Specifically, it gives examples of journal entries for the issue of 1000, 9% debentures of Rs. 100 each under six scenarios - issued at par and redeemable at par, issued at premium but redeemable at par, issued at discount but redeemable at par, issued at par but redeemable at premium, issued at discount but redeemable at premium, and issued at premium and redeemable at premium.
This document outlines accounting standards for investments. It defines investments as assets held for earning income or capital appreciation. Investments are classified as either long-term or current. Cost of investments includes the basic cost and acquisition charges. Carrying amounts of current investments are at lower of cost or fair value, while long-term investments are at cost, with provisions for permanent declines. Disclosure requirements include classification of investments, accounting policies, income/losses from investments, and restrictions.
This document discusses working capital and revenue cycle management for healthcare organizations. It defines working capital and outlines strategies for managing assets and financing working capital needs. The revenue cycle is described, including methods to monitor performance and forecast cash flows. Accounts receivable management and collecting cash payments are also addressed.
The document provides 14 multiple choice questions related to quality management concepts from Gleim's CIA Test Prep materials. The questions cover topics such as the primary reason for adopting total quality management, categories of quality costs, components of quality control, characteristics of robust quality concepts, and the Plan-Do-Check-Act quality improvement cycle.
This is a presentation on AS 20 for calculation of BASIC and DILUTED EPS as prescribed by ICAI with examples for better understanding for CA Final and IPCC
The document discusses several key topics related to corporate finance including:
- The scope of corporate finance which includes capital investment decisions, dividend decisions, and short-term financial management.
- The principles of corporate finance including investing funds to maximize returns, choosing an optimal debt-equity ratio, and maintaining a balance between cash flow and required funds.
- The role of financial markets in corporate finance by allowing companies to raise funds through issuing stocks and bonds and providing secondary markets for trading securities.
Este documento establece los lineamientos de la NIC 18 sobre el reconocimiento de ingresos ordinarios. Define ingresos como incrementos en los beneficios económicos producidos a lo largo del ejercicio que dan como resultado aumentos del patrimonio neto. Explica las condiciones para el reconocimiento de ingresos por ventas de bienes y servicios, así como por intereses, regalías y dividendos.
A cash flow budget summarizes projected cash inflows and outflows over a period of time, usually a future accounting period divided into months or quarters. It estimates future borrowing needs and ability to repay loans. The document discusses constructing a cash flow budget, provides an example, and explains how it can be used for planning, monitoring cash flows, and analyzing investment feasibility.
Sales/Purchase Returns from the stock card point of viewmurcha
This presentation has been put together for VCE Accounting students studying purchase and sales returns. It shows they are accounted for in the stock cards.
This document discusses cost allocation, customer profitability analysis, and sales variance analysis. It covers assigning indirect costs to cost objects, customer revenues and costs, criteria for cost allocation decisions, and analyzing variances in sales quantity, mix, market share, and market size. The overall purpose is to provide information for economic decisions, motivate managers, justify costs, and measure income and assets for reporting.
This document provides information about income tax in India. It discusses the history of income tax dating back over 3,000 years to ancient Egypt and Greece. It was first introduced in India in 1860. The document outlines the various income tax authorities in India and provides definitions of key terms like assessee, person, assessment year, and previous year. It also describes the different types of income tax return forms (ITR) individuals and organizations can file. Other sections cover interest charges, advance tax payment due dates, and details of the Income Disclosure Scheme of 2016 for declaring undisclosed income and paying tax at concessional rates.
This document discusses working capital management. It defines working capital and current assets. The scope and goals of working capital management are to support a firm's operations and sales based on factors like industry, sales volume, cash flows, and operating cycle length. Working capital comprises a large portion of assets and affects liquidity, profitability, and long-term survival. The two main working capital policy decisions are determining the level of current asset investment and the manner of financing working capital, which can be aggressive, moderate, or conservative based on the risk-return tradeoff.
The document discusses how Schedule III of the Companies Act 2013 provides increased transparency and easier comparison of financial statements for general investors. It analyzes and compares the balance sheets and profit/loss statements of Grasim Industries and Century Textiles using various financial ratios like P/E ratio, profitability ratios, and liquidity/solvency ratios. The analysis finds that while Grasim Industries has stronger profitability, Century Textiles has higher debt levels. Overall, Schedule III and analysis of financial statements through ratios helps investors evaluate companies.
Razonete+RAZÃO+BP+DRE e FICHA DE ESTOQUE .:. ww.tc58n.wordpress.comClaudio Parra
O documento descreve as atividades de uma empresa no mês de agosto de 2013, incluindo a subscrição de capital social, compras e vendas realizadas, pagamentos de despesas e tributos, e a elaboração dos demonstrativos contábeis como balanço patrimonial, demonstração do resultado do exercício e controle de estoque.
The document discusses capital budgeting and estimating cash flows. It defines capital budgeting as identifying, analyzing, and selecting investment projects with returns extending beyond one year. The capital budgeting process involves generating proposals, estimating after-tax cash flows, evaluating projects, selecting projects, and reevaluating implemented projects. It provides examples of estimating initial cash outflows, incremental cash flows, and terminal cash flows for new asset and replacement projects.
This document summarizes key accounting concepts related to cash, receivables, and related valuation issues. It defines cash and receivables, discusses how to recognize, measure, and present them in financial statements. Specific topics covered include cash controls, restricted cash, cash equivalents, accounts and notes receivable, allowance for doubtful accounts, present value concepts for long-term notes receivable.
El documento establece las normas para el reconocimiento de ingresos según los principios de contabilidad generalmente aceptados. Define ingresos y explica cómo reconocer ingresos por venta de bienes, prestación de servicios e ingresos financieros como intereses, regalías y dividendos. Incluye casos prácticos para ilustrar el tratamiento contable de diferentes tipos de transacciones que generan ingresos.
This is a presentation on AS 20 for calculation of BASIC and DILUTED EPS as prescribed by ICAI with examples for better understanding for CA Final and IPCC
The document discusses several key topics related to corporate finance including:
- The scope of corporate finance which includes capital investment decisions, dividend decisions, and short-term financial management.
- The principles of corporate finance including investing funds to maximize returns, choosing an optimal debt-equity ratio, and maintaining a balance between cash flow and required funds.
- The role of financial markets in corporate finance by allowing companies to raise funds through issuing stocks and bonds and providing secondary markets for trading securities.
Este documento establece los lineamientos de la NIC 18 sobre el reconocimiento de ingresos ordinarios. Define ingresos como incrementos en los beneficios económicos producidos a lo largo del ejercicio que dan como resultado aumentos del patrimonio neto. Explica las condiciones para el reconocimiento de ingresos por ventas de bienes y servicios, así como por intereses, regalías y dividendos.
A cash flow budget summarizes projected cash inflows and outflows over a period of time, usually a future accounting period divided into months or quarters. It estimates future borrowing needs and ability to repay loans. The document discusses constructing a cash flow budget, provides an example, and explains how it can be used for planning, monitoring cash flows, and analyzing investment feasibility.
Sales/Purchase Returns from the stock card point of viewmurcha
This presentation has been put together for VCE Accounting students studying purchase and sales returns. It shows they are accounted for in the stock cards.
This document discusses cost allocation, customer profitability analysis, and sales variance analysis. It covers assigning indirect costs to cost objects, customer revenues and costs, criteria for cost allocation decisions, and analyzing variances in sales quantity, mix, market share, and market size. The overall purpose is to provide information for economic decisions, motivate managers, justify costs, and measure income and assets for reporting.
This document provides information about income tax in India. It discusses the history of income tax dating back over 3,000 years to ancient Egypt and Greece. It was first introduced in India in 1860. The document outlines the various income tax authorities in India and provides definitions of key terms like assessee, person, assessment year, and previous year. It also describes the different types of income tax return forms (ITR) individuals and organizations can file. Other sections cover interest charges, advance tax payment due dates, and details of the Income Disclosure Scheme of 2016 for declaring undisclosed income and paying tax at concessional rates.
This document discusses working capital management. It defines working capital and current assets. The scope and goals of working capital management are to support a firm's operations and sales based on factors like industry, sales volume, cash flows, and operating cycle length. Working capital comprises a large portion of assets and affects liquidity, profitability, and long-term survival. The two main working capital policy decisions are determining the level of current asset investment and the manner of financing working capital, which can be aggressive, moderate, or conservative based on the risk-return tradeoff.
The document discusses how Schedule III of the Companies Act 2013 provides increased transparency and easier comparison of financial statements for general investors. It analyzes and compares the balance sheets and profit/loss statements of Grasim Industries and Century Textiles using various financial ratios like P/E ratio, profitability ratios, and liquidity/solvency ratios. The analysis finds that while Grasim Industries has stronger profitability, Century Textiles has higher debt levels. Overall, Schedule III and analysis of financial statements through ratios helps investors evaluate companies.
Razonete+RAZÃO+BP+DRE e FICHA DE ESTOQUE .:. ww.tc58n.wordpress.comClaudio Parra
O documento descreve as atividades de uma empresa no mês de agosto de 2013, incluindo a subscrição de capital social, compras e vendas realizadas, pagamentos de despesas e tributos, e a elaboração dos demonstrativos contábeis como balanço patrimonial, demonstração do resultado do exercício e controle de estoque.
The document discusses capital budgeting and estimating cash flows. It defines capital budgeting as identifying, analyzing, and selecting investment projects with returns extending beyond one year. The capital budgeting process involves generating proposals, estimating after-tax cash flows, evaluating projects, selecting projects, and reevaluating implemented projects. It provides examples of estimating initial cash outflows, incremental cash flows, and terminal cash flows for new asset and replacement projects.
This document summarizes key accounting concepts related to cash, receivables, and related valuation issues. It defines cash and receivables, discusses how to recognize, measure, and present them in financial statements. Specific topics covered include cash controls, restricted cash, cash equivalents, accounts and notes receivable, allowance for doubtful accounts, present value concepts for long-term notes receivable.
El documento establece las normas para el reconocimiento de ingresos según los principios de contabilidad generalmente aceptados. Define ingresos y explica cómo reconocer ingresos por venta de bienes, prestación de servicios e ingresos financieros como intereses, regalías y dividendos. Incluye casos prácticos para ilustrar el tratamiento contable de diferentes tipos de transacciones que generan ingresos.
6. 51第9章 投 資
三、股票投資之後續衡量(評價)、報表列示
股票投資項目 後續衡量 公允價值變動 報表列示
1透過損益按公允價值
衡量之金融資產
公允價值法 營業外收入(支出)
預期一年以內出售:流動資產
預期一年以上出售:非流動資產
通常是流動資產
2透過其他綜合損益按公
允價值衡量之金融資產
公允價值法
其他綜合損益,
期末結轉其他權益
預期一年以內出售:流動資產
預期一年以上出售:非流動資產
3採用權益法之投資 權益法 非流動資產
四、金融資產之簡寫及其英文
帳面金額(CA) Carrying Amount
公允價值(FV) Fair Value
持有供交易之金融資產(HFT) Financial Assets Held For Trading
透過損益按公允價值衡量之金融資產
(FV/PL)
Financial Assets at Fair Value through Profit or
Loss
透過其他綜合損益按公允價值衡量之金融資產
(FV/OCI)
Financial Assets at Fair Value through Other
Comprehensive Income
試題精選
1(C)下列資產何者不屬於金融資產? A 現金 B 股票投資 C 存貨 D 應收帳款。
2(A)買入被投資公司5%的普通股,準備短線操作,應分類為 A 透過損益按公允價值衡量之
金融資產 B 透過其他綜合損益按公允價值衡量之金融資產 C 採用權益法之投資 D
以上皆可。
3(C)持有被投資公司30%的普通股,應分類為 A 透過損益按公允價值衡量之金融資產 B
透過其他綜合損益按公允價值衡量之金融資產 C 採用權益法之投資 D 以上皆可。
4(D)對被投資公司無重大影響的股票投資,非持有供交易,預計兩年後出售,應列在 A 透過
損益按公允價值衡量之金融資產 流動 B 透過損益按公允價值衡量之金融資產 非流
動 C 透過其他綜合損益按公允價值衡量之金融資產 流動 D 透過其他綜合損益按公
允價值衡量之金融資產 非流動。
5(D)下列哪一項股票投資只能列在非流動資產項下? A 透過損益按公允價值衡量之金融資產
B 原始認列時指定為透過損益按公允價值衡量之金融資產 C 透過其他綜合損益按公允
價值衡量之金融資產 D 採用權益法之投資。
6(D)下列哪一項股票投資期末衡量不是採用公允價值法? A 持有供交易之金融資產 B 原
始認列時指定為透過損益按公允價值衡量之金融資產 C 透過其他綜合損益按公允價值衡
量之金融資產 D 採用權益法之投資。
7(A)下列何者按公允價值衡量而且公允價值變動列入損益? A 持有供交易之金融資產 B
透過其他綜合損益按公允價值衡量之金融資產 C 採用權益法之投資 D 以上皆可。