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The profit or loss can be affected to a large degree by the accounting policies followed.
As1 disclosure of accounting policies. Questionnaire AS-1 Disclosure of Accounting Policies. Sec 194DA-Payment in respect of life insurance policy. Sec 194G-Commission etc on the sale of lottery tickets.
Disclosure of accounting policies varies from the corporate to non corporate. Sec 194EE-Payments in respect of deposits under National Savings Scheme etc. The accounting policies followed vary from enterprise to enterprise.
The disclosure of the significant accounting policies as such should form part of the financial statements and the significant accounting policies should normally be disclosed in one place. Sec 194E-Payments to non-resident sportsmen or sports associations. Accounting polices refer to those PRINCIPLES AND METHODS applied in the preparation and of FIANCIAL STATEMENTS.
Standards conform to applicable laws customs usage and business environment so there are not universally acceptable set of standards. Question Answer 1 Whether the fundamental accounting assumptions are followed. Sometimes AS 1 Disclosure of Accounting Policies is are required by law or on Demand of Government Representative Person Called as Assessing Officer AO.
AS 1 Disclosure of Accounting Policies. Accounting Chapter 1 Unit 2 CA. They promote the better understanding of the financial statements and their true and fair presentation.
Any change in the accounting policies which has a material effect in the current period or which is reasonably expected to have a material effect in later. AS 1 Disclosure of Accounting Policies. GAJVEER SINGH MAHUR GSM AS-1 2 1.
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