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As 25 Interim Financial Reporting

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Krishna Chaitanya

provides a brief description regarding interim financial reporting standards

1 of 30
Accounting Standard 25 Interim Financial Reporting
Contents ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Objective ,[object Object],[object Object],[object Object]
Scope ,[object Object],[object Object],[object Object]
Scope... ,[object Object]
Minimum Components of an Interim Financial Report ,[object Object],[object Object],[object Object],[object Object],[object Object]
Form & Content of an Interim Financial Statement ,[object Object],[object Object]
Form & Content... ,[object Object],[object Object]
Condensed Balance Sheet
Condensed Balance Sheet
Condensed Profit and Loss
Condensed Profit and Loss
Condensed Cash Flow Statement
Selected Explanatory Notes ,[object Object],[object Object],[object Object],[object Object],[object Object]
Selected Explanatory Notes... ,[object Object],[object Object],[object Object],[object Object],[object Object]
Selected Explanatory Notes... ,[object Object],[object Object]
Periods for which interim financial statements are required to be presented
Periods for which interim financial statements are required to be presented
Periods for which interim financial statements are required to be presented
Disclosure in Annual Financial Statements ,[object Object],[object Object]
Recognition and Measurement ,[object Object],[object Object],[object Object],[object Object]
Recognition and Measurement ... ,[object Object],[object Object],[object Object]
Recognition and Measurement ... ,[object Object],[object Object],[object Object],[object Object],[object Object]
Examples of Applying the recognition and measurement principles ,[object Object],[object Object],[object Object],[object Object],[object Object]
Examples of Applying the recognition and measurement principles ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Examples of Applying the recognition and measurement principles ,[object Object],[object Object],[object Object],[object Object]
Examples of Applying the recognition and measurement principles ,[object Object],[object Object],[object Object],[object Object],[object Object]
Examples of Applying the recognition and measurement principles (Amount Rs. In lacs) Tax Laws Carry forwards Difference in Financial Reporting year and Tax year
Comparison
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As 25 Interim Financial Reporting