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Praveen Kumar
Praveen Kumar

This document outlines accounting standard requirements for disclosing net profit or loss, prior period items, and changes in accounting policies. Key requirements include separately disclosing the nature and amount of extraordinary items, ordinary items of significant size or nature, prior period items and their impact on current profit or loss, changes in accounting estimates with material effects, and the impact of changes in accounting policies.

EmpresarialesTecnología
1 de 4
ACCOUNTING STANDARD - 5 NET PROFIT OR LOSS FOR THE PERIOD , PRIOR PERIOD ITEMS AND CHANGES IN ACCOUNTING POLICIES. J.P., KAPUR & UBERAI
RELEVANT DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
DISCLOSURE REQUIREMENTS ,[object Object],[object Object],J.P., KAPUR & UBERAI
DISCLOSURE REQUIREMENTS- CONTD. ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

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As 05

  • 1. ACCOUNTING STANDARD - 5 NET PROFIT OR LOSS FOR THE PERIOD , PRIOR PERIOD ITEMS AND CHANGES IN ACCOUNTING POLICIES. J.P., KAPUR & UBERAI
  • 2.
  • 3.
  • 4.