النتائج 1 إلى 1 من 1

الموضوع: Encouraged additional disclosures

  1. #1
    الصورة الرمزية محاسب متخصص
    محاسب متخصص غير متواجد حالياً مشرف عام
    المشاركات
    2,654
    شكراً
    1
    تم شكره 72 مرة في 62 مشاركة

    Encouraged additional disclosures

    FINANCIAL REPORTING UNDER THE CASH BASIS OF
    ACCOUNTING PART 2: ENCOURAGED ADDITIONAL
    DISCLOSURES
    2.1 Encouraged Additional Disclosures
    Definitions
    2.1.1 The following terms are used in this part of the Standard with the meanings
    specified:
    Accrual basis means a basis of accounting under which transactions and other
    events are recognized when they occur (and not only when cash or its
    equivalent is received or paid). Therefore, the transactions and events are
    recorded in the accounting records and recognized in the financial statements
    of the periods to which they relate. The elements recognized under accrual
    accounting are assets, liabilities, net assets/equity, revenue and expenses.
    Assets are resources controlled by an entity as a result of past events and from
    which future economic benefits or service potential are expected to flow to the
    entity.
    Borrowing costs are interest and other expenses incurred by an entity in
    connection with the borrowing of funds.
    Closing rate is the spot exchange rate at the reporting date.
    Distributions to owners are future economic benefits or service potential
    distributed by the entity to all or some of its owners, either as a return on
    investment or as a return of investment.
    Expenses are decreases in economic benefits or service potential during the
    reporting period in the form of outflows or consumption of assets or
    incurrences of liabilities that result in decreases in net assets/equity, other
    than those relating to distributions to owners.
    Extraordinary items are (for the purposes of this Standard) cash flows that
    arise from events or transactions that are clearly distinct from the ordinary
    activities of the entity, are not expected to recur frequently or regularly and
    are outside the control or influence of the entity.
    A financial asset is any asset that is:
    (a) Cash;
    (b) A contractual right to receive cash or another financial asset from
    another entity;
    (c) A contractual right to exchange financial instruments with another entity
    under conditions that are potentially favorable; or
    (d) An equity instrument of another entity.
    الملفات المرفقة


موضوعات ذات علاقة
Financial instruments: Disclosures
FINANCIAL INSTRUMENTS: DISCLOSURES CONTENTS Paragraph Objective... (مشاركات: 0)

Related party disclosures
RELATED PARTY DISCLOSURES CONTENTS Paragraph Objective Scope... (مشاركات: 0)

Consolidated financial statement reporting and disclosures
CONSOLIDATED FINANCIAL STATEMENT REPORTING AND DISCLOSURES The following sample outlines policies and procedures to be used to ensure the... (مشاركات: 0)

الملاحظات و الإفصاحات Notes and Disclosures ( نص مترجم)
الملاحظات و الإفصاحات Notes and Disclosures الملاحظات على البيانات المالية توفر كل تلك المعلومات التى لا يمكن تمثيلها على بيان الدخل ، أو... (مشاركات: 0)

أحدث المرفقات
الكلمات الدلالية