Related party disclosures under Ind As 24 (Record no. 12350)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01004npc a2200157Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 657 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | CHAUHAN, SANJAY |
| 245 ## - TITLE STATEMENT | |
| Title | Related party disclosures under Ind As 24 |
| Remainder of title | Are we prepared |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 90-93 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | As we look forward to the implementation of converged IFRs, disclosure in financial statements needs to be discussed. With a requirement for transparency in Indian companies and increasing vigilance on domestic tranfer pricing trnasactions, the Related Party Disclosures standard would gain much prominence. The author endeavours to bring out a quick impact of the new standard with dependencies in the companies act 1956 and various thought points yhat need to be addressed for the effective implementation of AS 24 in comparison to the AS 18 resd with its various interpretations and IAS 24. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | ACCOUNTING |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P15177 |
| Note | M |
| Host Itemnumber | 21602 |
| Host Biblionumber | 11163 |
| Title | CHARTERED ACCOUNTANT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.