Accounting standards in brief, Accounting Basics

Assignment Help:

Accounting Standards 

  • The flexibilities offered by a choice of accounting treatments distinctly diminish, and even distort the comparability of relevant information in the financial statements. Pressures on the accounting profession to establish uniform accounting standards, led to evolution of 'Accounting Standards' (AS) as used in India and as 'Generally Accepted Accounting Principles' (GAAP) in the United States of America.

  • The International Accounting Standards Committee was formed to develop worldwide accounting standards, called International Accounting Standards (IAS), to alleviate the problems faced by multinational companies having to comply with multiple Accounting Standards.

  • An Indian company incorporated under the laws of a jurisdiction outside of the United States is called as 'foreign private issuer' in the US. Indian issuers must file an annual report on Form 20-F with the SEC within six months after the end of its fiscal year. Form 20-F contains detailed financial and
    non-financial disclosure requirements.

  • Though there is basic similarity in accounting principles throughout the world, Indian Accounting Standards, and International Accounting Standards differ in some respects from USGAAP.


Related Discussions:- Accounting standards in brief

What do you mean by management consulting, Q. What do you mean by Managemen...

Q. What do you mean by Management consulting ? Management consulting or advisory services before Sarbanes-Oxley management advisory services were the fastest growing service ar

Explain merchandise inventories, Q. Explain Merchandise inventories? Me...

Q. Explain Merchandise inventories? Merchandise inventories are goods supposed for sale. Section 6 starts our discussion of merchandise inventories.

Continuity concept, Accounting supposes that the business as an accounting ...

Accounting supposes that the business as an accounting entity will continue to operate for a long time in the future, unless there is superior evidence to the contrary. The enterpr

Classify the following items as, Classify the following items as (a) defer...

Classify the following items as (a) deferred expense (prepaid expense), (b) deferred revenue (unearned revenue), (c) accrued expense (accrued liability), or (d) accrued reven

Non-compliance, Elaborate the consequences of non-compliance of each of the...

Elaborate the consequences of non-compliance of each of the accounting concepts.

Explain about long-term investments, Q. Explain about Long-term investments...

Q. Explain about Long-term investments? A long-term investment habitually consists of securities of another company held with the intention of (a) obtaining control of another

Using 2012 as the base year, Using 2012 as the base year, prepare a trend a...

Using 2012 as the base year, prepare a trend anslysis for the data that follow, and tell whether the results suggest a favorable or unfavorable trend.(round to one decimal place.

Use the following information to answer questions, The Bayside Company uses...

The Bayside Company uses the LIFO cost flow method to value inventory. In the current year, profit at Bayside is running unusually high. The corporate tax rate is also high this ye

A bond sinking fund investment is started on january, A bond sinking fund i...

A bond sinking fund investment is started on January 5, 2010, by transferring $10,000 in cash to the fund. This $10,000 is invested and earns $1,100 during 2010. The entry to rec

What is factoring?, Selling the rights to the quantity owing by debtors to ...

Selling the rights to the quantity owing by debtors to a finance company for an agreed amount (which is a lesser amount of than the figure at which they are recorded in the account

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd