tailieuchung - Accounting Standards Interpretations 10: Interpretation of paragraph 4(e) of AS 16 - Accounting Standard (AS) 16, Borrowing Costs

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Accounting Standards Interpretations 10: Interpretation of paragraph 4(e) of AS 16 - Accounting Standard (AS) 16, Borrowing Costs

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Paragraph 4 (e) of AS 16, ‘Borrowing Costs’, provides that borrowing costs may include “exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs”. | Accounting Standards Interpretations 10: Interpretation of paragraph 4(e) of AS 16 - Accounting Standard (AS) 16, Borrowing Costs

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Accounting Standards Interpretations 10: Interpretation of paragraph 4(e) of AS 16 - Accounting Standard (AS) 16, Borrowing Costs

Accounting Standards Interpretations 3: Accounting for Taxes on Income in the situations of Tax Holiday under Sections 80-IA and 80-IB of the Income-tax Act, 1961 - Accounting Standard (AS) 22, Accounting for Taxes on Income

Accounting Standards Interpretations 4: Losses under the head Capital Gains - Accounting Standard (AS) 22, Accounting for Taxes on Income

Accounting Standards Interpretations 8: Interpretation of the term ‘Near Future’

Accounting Standards Interpretations 26: Accounting for taxes on income in the consolidated financial statements

Accounting Standards Interpretations 5: Accounting for Taxes on Income in the 689 situations of Tax Holiday under Sections 10A and 10B of the Income-tax Act, 1961

Accounting Standards Interpretations 12: Applicability of AS 20 - Accounting Standard (AS) 20, Earnings Per Share

Accounting Standards Interpretations 29: Turnover in case of Contractors - Accounting Standard (AS) 7, Construction Contracts (revised 2002)

Accounting Standards Interpretations 1: Substantial Period of Time - Accounting Standard (AS) 16, Borrowing Costs

Accounting Standards Interpretations 10: Interpretation of paragraph 4(e) of AS 16 - Accounting Standard (AS) 16, Borrowing Costs

Accounting Standards Interpretations 13: Interpretation of paragraphs 26 and 27 of AS 18

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