SlideShare una empresa de Scribd logo

As 25 Interim Financial Reporting

•Descargar como PPT, PDF•
•
K
Krishna Chaitanya

provides a brief description regarding interim financial reporting standards

1 de 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
THANK YOU

Recomendados

As 29
As 29As 29
As 29Dinesh Bravo
 
IFRS 3 Business Combinations
IFRS 3 Business CombinationsIFRS 3 Business Combinations
IFRS 3 Business CombinationsNirmal Ghorawat
 
Accounting standard 05
Accounting standard 05Accounting standard 05
Accounting standard 05Shrikrishna Barure
 
IND AS 1 - Anil
IND AS 1 - AnilIND AS 1 - Anil
IND AS 1 - AnilAnil Soni
 
Interim financial Reporting Ind As - 34
Interim financial Reporting Ind As - 34Interim financial Reporting Ind As - 34
Interim financial Reporting Ind As - 34sathishpalankar
 
As 25
As 25As 25
As 25Sudarshan bohra
 
Ind as 19
Ind as 19Ind as 19
Ind as 19Mohit Goyal
 
Ind as 34
Ind as 34Ind as 34
Ind as 34anjalichaudhary75
 

Recomendados

As 29
As 29As 29
As 29Dinesh Bravo
 
IFRS 3 Business Combinations
IFRS 3 Business CombinationsIFRS 3 Business Combinations
IFRS 3 Business CombinationsNirmal Ghorawat
 
Accounting standard 05
Accounting standard 05Accounting standard 05
Accounting standard 05Shrikrishna Barure
 
IND AS 1 - Anil
IND AS 1 - AnilIND AS 1 - Anil
IND AS 1 - AnilAnil Soni
 
Interim financial Reporting Ind As - 34
Interim financial Reporting Ind As - 34Interim financial Reporting Ind As - 34
Interim financial Reporting Ind As - 34sathishpalankar
 
As 25
As 25As 25
As 25Sudarshan bohra
 
Ind as 19
Ind as 19Ind as 19
Ind as 19Mohit Goyal
 
Ind as 34
Ind as 34Ind as 34
Ind as 34anjalichaudhary75
 
Related party disclosures ias 24
Related party disclosures ias 24Related party disclosures ias 24
Related party disclosures ias 24Hyderabad Chapter of ICWAI
 
Ind AS 23 borrowing cost
Ind AS 23 borrowing costInd AS 23 borrowing cost
Ind AS 23 borrowing costGarima Maheshwari
 
Ind as 38
Ind as 38Ind as 38
Ind as 38nitin153
 
IAS 8/ Ind AS 8
IAS 8/ Ind AS 8IAS 8/ Ind AS 8
IAS 8/ Ind AS 8Talati and Talati Group
 
As 23
As 23As 23
As 23Sudarshan bohra
 
Cash flow statement AS-3
Cash flow statement AS-3Cash flow statement AS-3
Cash flow statement AS-3VIKAS DUBEY
 
As 27
As 27As 27
As 27Praveen Kumar
 
Ind as 36
Ind as 36Ind as 36
Ind as 36nitin153
 
Accounting Standard 1
Accounting Standard 1Accounting Standard 1
Accounting Standard 1nitikasinghania123
 
Ind AS 103/ IFRS 3
Ind AS 103/ IFRS 3Ind AS 103/ IFRS 3
Ind AS 103/ IFRS 3Talati and Talati Group
 
IAS 7 - Statement of Cash Flow
IAS 7 - Statement of Cash FlowIAS 7 - Statement of Cash Flow
IAS 7 - Statement of Cash FlowMd.Masudur Rahaman
 
As 21
As 21As 21
As 21Praveen Kumar
 
Ifrs and ind as 101.pptx
Ifrs and ind as 101.pptxIfrs and ind as 101.pptx
Ifrs and ind as 101.pptxArun Kumar
 
Operating Segments – Ifrs 8
Operating Segments – Ifrs 8Operating Segments – Ifrs 8
Operating Segments – Ifrs 8guesta497dc9
 
IFRS 10
IFRS 10 IFRS 10
IFRS 10 Babar Ali
 
IAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsIAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsAmit Sarkar
 
Ias 10
Ias 10Ias 10
Ias 10ESHETIE MEKONENE AMARE
 
IND-AS
IND-ASIND-AS
IND-ASshubham kumar
 
Ind as 21 forex
Ind as 21 forexInd as 21 forex
Ind as 21 forexNirmal Ghorawat
 
IFRS 8 Operating Segments
IFRS 8 Operating SegmentsIFRS 8 Operating Segments
IFRS 8 Operating SegmentsNirmal Ghorawat
 
INTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjs
INTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjsINTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjs
INTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjsKarylleEntino
 
IFA Lecture 05.pptx
IFA Lecture 05.pptxIFA Lecture 05.pptx
IFA Lecture 05.pptxMuhammadWaliUllah10
 

Más contenido relacionado

La actualidad más candente

Cash flow statement AS-3
Cash flow statement AS-3Cash flow statement AS-3
Cash flow statement AS-3VIKAS DUBEY
 
IAS 7 - Statement of Cash Flow
IAS 7 - Statement of Cash FlowIAS 7 - Statement of Cash Flow
IAS 7 - Statement of Cash FlowMd.Masudur Rahaman
 
Ifrs and ind as 101.pptx
Ifrs and ind as 101.pptxIfrs and ind as 101.pptx
Ifrs and ind as 101.pptxArun Kumar
 
Operating Segments – Ifrs 8
Operating Segments – Ifrs 8Operating Segments – Ifrs 8
Operating Segments – Ifrs 8guesta497dc9
 
IAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsIAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsAmit Sarkar
 
IFRS 8 Operating Segments
IFRS 8 Operating SegmentsIFRS 8 Operating Segments
IFRS 8 Operating SegmentsNirmal Ghorawat
 

La actualidad más candente (20)

Related party disclosures ias 24
Related party disclosures ias 24Related party disclosures ias 24
Related party disclosures ias 24
 
Ind AS 23 borrowing cost
Ind AS 23 borrowing costInd AS 23 borrowing cost
Ind AS 23 borrowing cost
 
Ind as 38
Ind as 38Ind as 38
Ind as 38
 
IAS 8/ Ind AS 8
IAS 8/ Ind AS 8IAS 8/ Ind AS 8
IAS 8/ Ind AS 8
 
As 23
As 23As 23
As 23
 
Cash flow statement AS-3
Cash flow statement AS-3Cash flow statement AS-3
Cash flow statement AS-3
 
As 27
As 27As 27
As 27
 
Ind as 36
Ind as 36Ind as 36
Ind as 36
 
Accounting Standard 1
Accounting Standard 1Accounting Standard 1
Accounting Standard 1
 
Ind AS 103/ IFRS 3
Ind AS 103/ IFRS 3Ind AS 103/ IFRS 3
Ind AS 103/ IFRS 3
 
IAS 7 - Statement of Cash Flow
IAS 7 - Statement of Cash FlowIAS 7 - Statement of Cash Flow
IAS 7 - Statement of Cash Flow
 
As 21
As 21As 21
As 21
 
Ifrs and ind as 101.pptx
Ifrs and ind as 101.pptxIfrs and ind as 101.pptx
Ifrs and ind as 101.pptx
 
Operating Segments – Ifrs 8
Operating Segments – Ifrs 8Operating Segments – Ifrs 8
Operating Segments – Ifrs 8
 
IFRS 10
IFRS 10 IFRS 10
IFRS 10
 
IAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsIAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial Statements
 
Ias 10
Ias 10Ias 10
Ias 10
 
IND-AS
IND-ASIND-AS
IND-AS
 
Ind as 21 forex
Ind as 21 forexInd as 21 forex
Ind as 21 forex
 
IFRS 8 Operating Segments
IFRS 8 Operating SegmentsIFRS 8 Operating Segments
IFRS 8 Operating Segments
 

Similar a As 25 Interim Financial Reporting

INTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjs
INTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjsINTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjs
INTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjsKarylleEntino
 
Vietnam Accounting Standards - VAS 27 Interim financial reporting
Vietnam Accounting Standards - VAS 27 Interim financial reportingVietnam Accounting Standards - VAS 27 Interim financial reporting
Vietnam Accounting Standards - VAS 27 Interim financial reportingAC&C Consulting Co., Ltd.
 
Presentation12.pptx
Presentation12.pptxPresentation12.pptx
Presentation12.pptxpranto37
 
Summary of IND AS (Indian Accounting Standard)
Summary of IND AS (Indian Accounting Standard)Summary of IND AS (Indian Accounting Standard)
Summary of IND AS (Indian Accounting Standard)CA Apeksha Gupta
 
2006ipsassummary.pdf
2006ipsassummary.pdf2006ipsassummary.pdf
2006ipsassummary.pdfssuser6690611
 
Accounting standards with reference to Genting Lanco Power (India) Pvt.Ltd.
Accounting standards with reference to Genting Lanco Power (India) Pvt.Ltd. Accounting standards with reference to Genting Lanco Power (India) Pvt.Ltd.
Accounting standards with reference to Genting Lanco Power (India) Pvt.Ltd. kimi7792
 
39454982 accounting-standards
39454982 accounting-standards39454982 accounting-standards
39454982 accounting-standardsSoumya Sahoo
 
comparison of Accounting Standards
comparison of Accounting Standardscomparison of Accounting Standards
comparison of Accounting Standardsamarhindu
 
Topic 3 interim_financial_reporting
Topic 3 interim_financial_reportingTopic 3 interim_financial_reporting
Topic 3 interim_financial_reportingkim rae KI
 
IFRS vs USGAAP dec2015
IFRS vs USGAAP dec2015IFRS vs USGAAP dec2015
IFRS vs USGAAP dec2015Luigi Savino
 
Fundamental of account
Fundamental of accountFundamental of account
Fundamental of accountshobha
 
Anixter November 2016 Investor Presentation
Anixter November 2016 Investor PresentationAnixter November 2016 Investor Presentation
Anixter November 2016 Investor Presentationanixterir
 

Similar a As 25 Interim Financial Reporting (20)

INTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjs
INTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjsINTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjs
INTERIM-FINANCIAL-REPORTING.pdf hsnsjssnsjs
 
IFA Lecture 05.pptx
IFA Lecture 05.pptxIFA Lecture 05.pptx
IFA Lecture 05.pptx
 
Vietnam Accounting Standards - VAS 27 Interim financial reporting
Vietnam Accounting Standards - VAS 27 Interim financial reportingVietnam Accounting Standards - VAS 27 Interim financial reporting
Vietnam Accounting Standards - VAS 27 Interim financial reporting
 
Presentation12.pptx
Presentation12.pptxPresentation12.pptx
Presentation12.pptx
 
Interim reporting
Interim reportingInterim reporting
Interim reporting
 
Accounting standards
Accounting standardsAccounting standards
Accounting standards
 
Summary of IND AS (Indian Accounting Standard)
Summary of IND AS (Indian Accounting Standard)Summary of IND AS (Indian Accounting Standard)
Summary of IND AS (Indian Accounting Standard)
 
Ias 1 presentation of financial statements
Ias 1 presentation of financial statementsIas 1 presentation of financial statements
Ias 1 presentation of financial statements
 
Accounting Standard ver 1.3.ppt
Accounting Standard ver 1.3.pptAccounting Standard ver 1.3.ppt
Accounting Standard ver 1.3.ppt
 
2006ipsassummary.pdf
2006ipsassummary.pdf2006ipsassummary.pdf
2006ipsassummary.pdf
 
Accounting standards with reference to Genting Lanco Power (India) Pvt.Ltd.
Accounting standards with reference to Genting Lanco Power (India) Pvt.Ltd. Accounting standards with reference to Genting Lanco Power (India) Pvt.Ltd.
Accounting standards with reference to Genting Lanco Power (India) Pvt.Ltd.
 
39454982 accounting-standards
39454982 accounting-standards39454982 accounting-standards
39454982 accounting-standards
 
Accounting standards
Accounting standardsAccounting standards
Accounting standards
 
comparison of Accounting Standards
comparison of Accounting Standardscomparison of Accounting Standards
comparison of Accounting Standards
 
Topic 3 interim_financial_reporting
Topic 3 interim_financial_reportingTopic 3 interim_financial_reporting
Topic 3 interim_financial_reporting
 
IFRS vs USGAAP dec2015
IFRS vs USGAAP dec2015IFRS vs USGAAP dec2015
IFRS vs USGAAP dec2015
 
Slfrs city housing
Slfrs city housingSlfrs city housing
Slfrs city housing
 
Fundamental of account
Fundamental of accountFundamental of account
Fundamental of account
 
Ias 1
Ias 1Ias 1
Ias 1
 
Anixter November 2016 Investor Presentation
Anixter November 2016 Investor PresentationAnixter November 2016 Investor Presentation
Anixter November 2016 Investor Presentation
 

As 25 Interim Financial Reporting