SlideShare una empresa de Scribd logo

As 27

•Descargar como PPT, PDF•
•
Praveen Kumar
Praveen Kumar
Economía y finanzasEmpresariales
1 de 18
ACCOUNTING STANDARD - 27 FINANCIAL REPORTING OF INTERESTS IN JOINT VENTURES J.P., KAPUR & UBERAI
SCOPE ,[object Object],[object Object],J.P., KAPUR & UBERAI
DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
FORMS OF JOINT VENTURES ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
CONTRACTUAL ARRANGEMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
CONTRACTUAL ARRANGEMENT- CONTD. ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
JOINTLY CONTROLLED OPERATIONS- ACCOUNTING TREATMENT ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
JOINTLY CONTROLLED ASSETS- ACCOUNTING TREATMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
JOINTLY CONTROLLED ENTITIES- ACCOUNTING TREATMENT J.P., KAPUR & UBERAI ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DISCONTINUANCE OF JOINT CONTROL ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
ACCOUNTING TREATMENT AFTER DISCONTINUANCE ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
ACCOUNTING TREATMENT AFTER DISCONTINUANCE- CONTD. ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
TRANSACTIONS BETWEEN A VENTURER AND JOINT VENTURE ,[object Object],[object Object],J.P., KAPUR & UBERAI
TRANSACTIONS BETWEEN VENTURER AND JOINT VENTURE- CONTD. ,[object Object],[object Object],J.P., KAPUR & UBERAI
REPORTING INTERESTS IN JOINT VENTURES IN THE FINANCIAL STATEMENTS OF AN INVESTOR ,[object Object],[object Object],J.P., KAPUR & UBERAI
ACCOUNTING TREATMENT IN THE FINANCIAL STATEMENTS OF OPERATORS ,[object Object],J.P., KAPUR & UBERAI
DISCLOSURE REQUIREMENTS J.P., KAPUR & UBERAI A venturer should disclose the following information in its separate financial statements as well as in consolidated financial statements: Aggregate amount of contingent liabilities, unless the probability of loss is remote, separately from the amount of other contingent liabilities: Any contingent liabilities that the venturer has incurred in relation to its interests in joint ventures and its share in each of the contingent liabilities which have been incurred jointly with other venturers; Its share of the contingent liabilities of the joint ventures themselves for which it is contingently liable; and Those contingent liabilities that arise because the venturer is contingently liable for the liabilities of the other venturers of a joint venture.
DISCLOSURE REQUIREMENTS- CONTD. ,[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

Recomendados

As 21
As 21As 21
As 21Praveen Kumar
 
Ind AS 23 borrowing cost
Ind AS 23 borrowing costInd AS 23 borrowing cost
Ind AS 23 borrowing costGarima Maheshwari
 
As 24
As 24As 24
As 24Sudarshan bohra
 
Accounting Standard 10 (PPE)
Accounting Standard 10 (PPE)Accounting Standard 10 (PPE)
Accounting Standard 10 (PPE)satyakamalkalyan
 
As 23
As 23As 23
As 23Sudarshan bohra
 
Consolidated financial statement
Consolidated financial statementConsolidated financial statement
Consolidated financial statementSuhail Darwesh, MBA, CMGA
 
As 13
As 13As 13
As 13Praveen Kumar
 
Ind as 36 Impairment of Assets
Ind as 36 Impairment of AssetsInd as 36 Impairment of Assets
Ind as 36 Impairment of AssetsCA Venkata Naveen Golla
 

Recomendados

As 21
As 21As 21
As 21Praveen Kumar
 
Ind AS 23 borrowing cost
Ind AS 23 borrowing costInd AS 23 borrowing cost
Ind AS 23 borrowing costGarima Maheshwari
 
As 24
As 24As 24
As 24Sudarshan bohra
 
Accounting Standard 10 (PPE)
Accounting Standard 10 (PPE)Accounting Standard 10 (PPE)
Accounting Standard 10 (PPE)satyakamalkalyan
 
As 23
As 23As 23
As 23Sudarshan bohra
 
Consolidated financial statement
Consolidated financial statementConsolidated financial statement
Consolidated financial statementSuhail Darwesh, MBA, CMGA
 
As 13
As 13As 13
As 13Praveen Kumar
 
Ind as 36 Impairment of Assets
Ind as 36 Impairment of AssetsInd as 36 Impairment of Assets
Ind as 36 Impairment of AssetsCA Venkata Naveen Golla
 
As 12
As 12As 12
As 12Praveen Kumar
 
Investment account
Investment accountInvestment account
Investment accountJanisBibiyanaD
 
As 10
As 10As 10
As 10mayankvns
 
Ind as 115
Ind as 115Ind as 115
Ind as 115Raman Khanna
 
Earning per share AS- 20
Earning per share AS- 20Earning per share AS- 20
Earning per share AS- 20VIKAS DUBEY
 
As 28 impairment of asset
As 28 impairment of assetAs 28 impairment of asset
As 28 impairment of assetGaurav Agarwal
 
Accounting Standard 20 - Earning Per Share
Accounting Standard 20 - Earning Per ShareAccounting Standard 20 - Earning Per Share
Accounting Standard 20 - Earning Per ShareCA Jimmit Mehta
 
As 25
As 25As 25
As 25Sudarshan bohra
 
Ind as 36
Ind as 36Ind as 36
Ind as 36nitin153
 
Indian AS 3
Indian AS 3Indian AS 3
Indian AS 3Tushar Swami
 
Accounting standard 05
Accounting standard 05Accounting standard 05
Accounting standard 05Shrikrishna Barure
 
Accounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsAccounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsCA Jimmit Mehta
 
Ifrs ppt
Ifrs pptIfrs ppt
Ifrs pptAbhinav Sinha
 
Accounting Standard 1
Accounting Standard 1Accounting Standard 1
Accounting Standard 1nitikasinghania123
 
Accounting standard 2
Accounting standard 2Accounting standard 2
Accounting standard 2bluffmaster_kashif
 
Ind AS 16
Ind AS 16Ind AS 16
Ind AS 16Venu Gopal
 
Accounting standard 13
Accounting standard 13Accounting standard 13
Accounting standard 13harpreet kaur bhatia
 
ACCOUNTING FOR TAX,IND AS- 12.pptx
ACCOUNTING FOR TAX,IND AS- 12.pptxACCOUNTING FOR TAX,IND AS- 12.pptx
ACCOUNTING FOR TAX,IND AS- 12.pptxHARSHITGARG688173
 
As 2
As 2As 2
As 2mayankvns
 
Supply under gst
Supply under gstSupply under gst
Supply under gstCA Dr. Prithvi Ranjan Parhi
 
Ias 31
Ias 31Ias 31
Ias 31Peculiar Labstery
 
Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...
Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...
Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...AC&C Consulting Co., Ltd.
 

Más contenido relacionado

La actualidad más candente

Earning per share AS- 20
Earning per share AS- 20Earning per share AS- 20
Earning per share AS- 20VIKAS DUBEY
 
As 28 impairment of asset
As 28 impairment of assetAs 28 impairment of asset
As 28 impairment of assetGaurav Agarwal
 
Accounting Standard 20 - Earning Per Share
Accounting Standard 20 - Earning Per ShareAccounting Standard 20 - Earning Per Share
Accounting Standard 20 - Earning Per ShareCA Jimmit Mehta
 
Accounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsAccounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsCA Jimmit Mehta
 
ACCOUNTING FOR TAX,IND AS- 12.pptx
ACCOUNTING FOR TAX,IND AS- 12.pptxACCOUNTING FOR TAX,IND AS- 12.pptx
ACCOUNTING FOR TAX,IND AS- 12.pptxHARSHITGARG688173
 

La actualidad más candente (20)

As 12
As 12As 12
As 12
 
Investment account
Investment accountInvestment account
Investment account
 
As 10
As 10As 10
As 10
 
Ind as 115
Ind as 115Ind as 115
Ind as 115
 
Earning per share AS- 20
Earning per share AS- 20Earning per share AS- 20
Earning per share AS- 20
 
As 28 impairment of asset
As 28 impairment of assetAs 28 impairment of asset
As 28 impairment of asset
 
Accounting Standard 20 - Earning Per Share
Accounting Standard 20 - Earning Per ShareAccounting Standard 20 - Earning Per Share
Accounting Standard 20 - Earning Per Share
 
As 25
As 25As 25
As 25
 
Ind as 36
Ind as 36Ind as 36
Ind as 36
 
Indian AS 3
Indian AS 3Indian AS 3
Indian AS 3
 
Accounting standard 05
Accounting standard 05Accounting standard 05
Accounting standard 05
 
Accounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsAccounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of Assets
 
Ifrs ppt
Ifrs pptIfrs ppt
Ifrs ppt
 
Accounting Standard 1
Accounting Standard 1Accounting Standard 1
Accounting Standard 1
 
Accounting standard 2
Accounting standard 2Accounting standard 2
Accounting standard 2
 
Ind AS 16
Ind AS 16Ind AS 16
Ind AS 16
 
Accounting standard 13
Accounting standard 13Accounting standard 13
Accounting standard 13
 
ACCOUNTING FOR TAX,IND AS- 12.pptx
ACCOUNTING FOR TAX,IND AS- 12.pptxACCOUNTING FOR TAX,IND AS- 12.pptx
ACCOUNTING FOR TAX,IND AS- 12.pptx
 
As 2
As 2As 2
As 2
 
Supply under gst
Supply under gstSupply under gst
Supply under gst
 

Similar a As 27

Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...
Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...
Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...AC&C Consulting Co., Ltd.
 
ADVANCED ACCT.2015 (2).pptx best presentation
ADVANCED ACCT.2015 (2).pptx best presentationADVANCED ACCT.2015 (2).pptx best presentation
ADVANCED ACCT.2015 (2).pptx best presentationKalkaye
 
Accounting for Mergers and Acquisitions.pdf
Accounting for Mergers and Acquisitions.pdfAccounting for Mergers and Acquisitions.pdf
Accounting for Mergers and Acquisitions.pdfRoman889398
 
Vietnam Accounting Standards - VAS 07 Accounting for Investment in associates
Vietnam Accounting Standards - VAS 07 Accounting for Investment in associatesVietnam Accounting Standards - VAS 07 Accounting for Investment in associates
Vietnam Accounting Standards - VAS 07 Accounting for Investment in associatesAC&C Consulting Co., Ltd.
 
Chapter Two CFS.pptx consolidated financial statements
Chapter Two CFS.pptx consolidated financial statementsChapter Two CFS.pptx consolidated financial statements
Chapter Two CFS.pptx consolidated financial statementsKalkaye
 
Amalgamation of companies
Amalgamation of companiesAmalgamation of companies
Amalgamation of companiesVikram g b
 
Principles of consolidation
Principles of consolidationPrinciples of consolidation
Principles of consolidationPrakyath Palan
 
39454982 accounting-standards
39454982 accounting-standards39454982 accounting-standards
39454982 accounting-standardsSoumya Sahoo
 
Consolidation of accounts background
Consolidation of accounts backgroundConsolidation of accounts background
Consolidation of accounts backgroundsandesh mundra
 
38345431 accounting-standards
38345431 accounting-standards38345431 accounting-standards
38345431 accounting-standardsSoumya Sahoo
 
Chapter 2- Consolidation on Date of Acquisition.pdf
Chapter 2- Consolidation on Date of Acquisition.pdfChapter 2- Consolidation on Date of Acquisition.pdf
Chapter 2- Consolidation on Date of Acquisition.pdfMulualem Getahun Abebe
 
Ias 28 associates
Ias 28 associatesIas 28 associates
Ias 28 associatesMizi Hashim
 
Vietnam Accounting Standards - VAS 30 Earning per share
Vietnam Accounting Standards - VAS 30 Earning per shareVietnam Accounting Standards - VAS 30 Earning per share
Vietnam Accounting Standards - VAS 30 Earning per shareAC&C Consulting Co., Ltd.
 
IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.Cyprian Angawa
 

Similar a As 27 (20)

Ias 31
Ias 31Ias 31
Ias 31
 
Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...
Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...
Vietnam Accounting Standards - VAS 08 Financial Reporting of interest in join...
 
ADVANCED ACCT.2015 (2).pptx best presentation
ADVANCED ACCT.2015 (2).pptx best presentationADVANCED ACCT.2015 (2).pptx best presentation
ADVANCED ACCT.2015 (2).pptx best presentation
 
Accounting for Mergers and Acquisitions.pdf
Accounting for Mergers and Acquisitions.pdfAccounting for Mergers and Acquisitions.pdf
Accounting for Mergers and Acquisitions.pdf
 
Vietnam Accounting Standards - VAS 07 Accounting for Investment in associates
Vietnam Accounting Standards - VAS 07 Accounting for Investment in associatesVietnam Accounting Standards - VAS 07 Accounting for Investment in associates
Vietnam Accounting Standards - VAS 07 Accounting for Investment in associates
 
Chapter Two CFS.pptx consolidated financial statements
Chapter Two CFS.pptx consolidated financial statementsChapter Two CFS.pptx consolidated financial statements
Chapter Two CFS.pptx consolidated financial statements
 
Separate Financial Statements by CA Alok Garg
Separate Financial Statements by CA Alok GargSeparate Financial Statements by CA Alok Garg
Separate Financial Statements by CA Alok Garg
 
Group Accounts
Group AccountsGroup Accounts
Group Accounts
 
Amalgamation of companies
Amalgamation of companiesAmalgamation of companies
Amalgamation of companies
 
Principles of consolidation
Principles of consolidationPrinciples of consolidation
Principles of consolidation
 
39454982 accounting-standards
39454982 accounting-standards39454982 accounting-standards
39454982 accounting-standards
 
IAS-27 (Subhan Afzal).pptx
IAS-27 (Subhan Afzal).pptxIAS-27 (Subhan Afzal).pptx
IAS-27 (Subhan Afzal).pptx
 
Consolidation of accounts background
Consolidation of accounts backgroundConsolidation of accounts background
Consolidation of accounts background
 
38345431 accounting-standards
38345431 accounting-standards38345431 accounting-standards
38345431 accounting-standards
 
Retained earnings
Retained earningsRetained earnings
Retained earnings
 
Chapter 2- Consolidation on Date of Acquisition.pdf
Chapter 2- Consolidation on Date of Acquisition.pdfChapter 2- Consolidation on Date of Acquisition.pdf
Chapter 2- Consolidation on Date of Acquisition.pdf
 
Ias 28 associates
Ias 28 associatesIas 28 associates
Ias 28 associates
 
Vietnam Accounting Standards - VAS 30 Earning per share
Vietnam Accounting Standards - VAS 30 Earning per shareVietnam Accounting Standards - VAS 30 Earning per share
Vietnam Accounting Standards - VAS 30 Earning per share
 
IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.
 
As20
As20As20
As20
 

Más de Praveen Kumar

Useful charts for tax compliances
Useful charts for tax compliancesUseful charts for tax compliances
Useful charts for tax compliancesPraveen Kumar
 
Latest updates of income tax by praveen kumar
Latest updates of income tax by praveen kumarLatest updates of income tax by praveen kumar
Latest updates of income tax by praveen kumarPraveen Kumar
 

Más de Praveen Kumar (20)

Useful charts for tax compliances
Useful charts for tax compliancesUseful charts for tax compliances
Useful charts for tax compliances
 
Latest updates of income tax by praveen kumar
Latest updates of income tax by praveen kumarLatest updates of income tax by praveen kumar
Latest updates of income tax by praveen kumar
 
As 04
As 04As 04
As 04
 
As 20
As 20As 20
As 20
 
As 16
As 16As 16
As 16
 
As 22
As 22As 22
As 22
 
As 22
As 22As 22
As 22
 
As 17
As 17As 17
As 17
 
As 09
As 09As 09
As 09
 
As 08
As 08As 08
As 08
 
As 05
As 05As 05
As 05
 
As 02
As 02As 02
As 02
 
As 03
As 03As 03
As 03
 
As 19
As 19As 19
As 19
 
As 18 Jpku
As 18 JpkuAs 18 Jpku
As 18 Jpku
 
As 18
As 18As 18
As 18
 
As 14
As 14As 14
As 14
 
As 15
As 15As 15
As 15
 
As 10
As 10As 10
As 10
 
As 11
As 11As 11
As 11
 

Último

VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...dipikadinghjn ( Why You Choose Us? ) Escorts
 
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...Call Girls in Nagpur High Profile
 
Top Rated Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...
Top Rated Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...Top Rated Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...
Top Rated Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...Call Girls in Nagpur High Profile
 
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...dipikadinghjn ( Why You Choose Us? ) Escorts
 
VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...
VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...
VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...roshnidevijkn ( Why You Choose Us? ) Escorts
 
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...priyasharma62062
 
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...priyasharma62062
 
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...priyasharma62062
 
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...dipikadinghjn ( Why You Choose Us? ) Escorts
 
Webinar on E-Invoicing for Fintech Belgium
Webinar on E-Invoicing for Fintech BelgiumWebinar on E-Invoicing for Fintech Belgium
Webinar on E-Invoicing for Fintech BelgiumFinTech Belgium
 
20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...
20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...
20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...Henry Tapper
 
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...dipikadinghjn ( Why You Choose Us? ) Escorts
 
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...priyasharma62062
 
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...Call Girls in Nagpur High Profile
 
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...dipikadinghjn ( Why You Choose Us? ) Escorts
 
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...dipikadinghjn ( Why You Choose Us? ) Escorts
 
Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...Call Girls in Nagpur High Profile
 
Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...
Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...
Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...priyasharma62062
 
Stock Market Brief Deck (Under Pressure).pdf
Stock Market Brief Deck (Under Pressure).pdfStock Market Brief Deck (Under Pressure).pdf
Stock Market Brief Deck (Under Pressure).pdfMichael Silva
 

Último (20)

(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7
(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7
(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7
 
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
 
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
 
Top Rated Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...
Top Rated Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...Top Rated Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...
Top Rated Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...
 
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
 
VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...
VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...
VIP Kalyan Call Girls 🌐 9920725232 🌐 Make Your Dreams Come True With Mumbai E...
 
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
 
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
 
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
CBD Belapur Expensive Housewife Call Girls Number-📞📞9833754194 No 1 Vipp HIgh...
 
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
 
Webinar on E-Invoicing for Fintech Belgium
Webinar on E-Invoicing for Fintech BelgiumWebinar on E-Invoicing for Fintech Belgium
Webinar on E-Invoicing for Fintech Belgium
 
20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...
20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...
20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...
 
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
 
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
Mira Road Memorable Call Grls Number-9833754194-Bhayandar Speciallty Call Gir...
 
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
 
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
 
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
 
Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
 
Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...
Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...
Bandra High Profile Sexy Call Girls,9833754194-Khar Road Speciality Call Girl...
 
Stock Market Brief Deck (Under Pressure).pdf
Stock Market Brief Deck (Under Pressure).pdfStock Market Brief Deck (Under Pressure).pdf
Stock Market Brief Deck (Under Pressure).pdf
 

As 27

  • 1. ACCOUNTING STANDARD - 27 FINANCIAL REPORTING OF INTERESTS IN JOINT VENTURES J.P., KAPUR & UBERAI
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17. DISCLOSURE REQUIREMENTS J.P., KAPUR & UBERAI A venturer should disclose the following information in its separate financial statements as well as in consolidated financial statements: Aggregate amount of contingent liabilities, unless the probability of loss is remote, separately from the amount of other contingent liabilities: Any contingent liabilities that the venturer has incurred in relation to its interests in joint ventures and its share in each of the contingent liabilities which have been incurred jointly with other venturers; Its share of the contingent liabilities of the joint ventures themselves for which it is contingently liable; and Those contingent liabilities that arise because the venturer is contingently liable for the liabilities of the other venturers of a joint venture.
  • 18.