Advanced accounts practice book

INDEX
NO. CHAPTER NAME PAGE NO.

19 AS 11 - THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES AS 11.1 to AS
11.29
AS 12.1 to AS
20 AS 12 - ACCOUNTING FOR GOVERNMENT GRANTS
12.29
AS 13.1 to AS
21 AS 13 - ACCOUNTING FOR INVESTMENTS
13.27
22 AS 14 - ACCOUNTING FOR AMALGAMATIONS -

23 AS 15 - EMPLOYEE BENEFITS PDF
AS 16.1 to AS
24 AS 16 - BORROWING COSTS
16.21
AS 17.1 to AS
25 AS 17 - SEGMENT REPORTING
17.17
AS 18.1 to AS
26 AS 18 - RELATED PARTY DISCLOSURES
18.12
27 AS 19 - LEASES AS 19.1 to AS
19.24
AS 20.1 to AS
28 AS 20 - EARNINGS PER SHARE
20.31
29 AS 22 - ACCOUNTING FOR TAXES ON INCOME AS 22.1 to AS
22.15
30 AS 23 - ACCOUNTING FOR INVESTMENTS IN ASSOCIATES IN PDF
CONSOLIDATED FINANCIAL STATEMENTS
AS 24.1 to AS
31 AS 24 - DISCONTINUING OPERATIONS 24.13
32 AS 25 - INTERIM FINANCIAL REPORTING PDF
AS 26.1 to AS
33 AS 26 - INTANGIBLE ASSETS
26.20
34 AS 27 - FINANCIAL REPORTING OF INTERESTS IN JOINT VENTURES PDF
AS 28.1 to AS
35 AS 28 - IMPAIRMENT OF ASSETS
28.18
AS 29 - PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS AS 29.1
to AS
36
29.16

,AS 11 The effects of changes in foreign exchange rates


Concept paper

, Initial Subsequent recognitions
Types of transaction Recognition of difference
Recognition at B/S Date
Monetary Spot Rate Closing Rate on B/S date Exchange difference in P
Transaction &L
Non-monetary
- - -
transaction
Carried at historical Spot Rate (i.e rate on the
Spot Rate On exchange difference
cost date of transaction)
Rate on the date of Valuation difference in P
Carried at fair value Spot rate
valuation &L

,