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The Development Stage Entities Topic specifies the guidelines for identifying an entity in the development stage, addresses the applicability of generally accepted accounting principles (GAAP) to development stage entities, and provides guidance on financial reporting requirements for development stage entities, including additional information required to be presented in the basic financial statements of development stage entities. This Topic contains the following Subtopics:
a. Overall
b. Presentation of Financial Statements
c. Balance Sheet
d. Statement of Shareholder Equity
e. Income Statement
f. Statement of Cash Flows
g. Notes to Financial Statements
h. Other Assets and Deferred Costs
i. Revenue Recognition
j. Consolidation.
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Which of the following transactions does not involve an exchange of value? a. Payment of a debt b. Purchase of a building on credit c. Borrowing money d. Loss from theft
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Different Methods Of depreciation Diminishing Value Method Straight Line Method Annuity Method Depletion Method Written Down value Method
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