المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Financial reporting under the cash



محاسب متخصص
08-11-2014, 07:02 AM
FINANCIAL REPORTING UNDER THE
CASH BASIS OF ACCOUNTING
CONTENTS
Introduction
Structure of the Standard
Part 1: Requirements
Objective
Paragraphs
1.1 Scope of the Requirements .................................................. .... 1.1.1 – 1.1.7
1.2 The Cash Basis .................................................. ....................... 1.2.1 – 1.2.9
Definitions .................................................. ............................... 1.2.1 – 1.2.9
Cash Basis of Accounting .................................................. ... 1.2.2
Cash Equivalents .................................................. ................. 1.2.3 – 1.2.5
Cash Controlled by the Reporting Entity ............................... 1.2.6 – 1.2.9
1.3 Presentation and Disclosure Requirements ............................ 1.3.1 – 1.3.38
Definitions .................................................. ............................... 1.3.1 – 1.3.3
Financial Statements .................................................. ................ 1.3.4 – 1.3.11
Information to be Presented in the Statement of Cash
Receipts and Payments .................................................. ............
1.3.12 – 1.3.29
Classification .................................................. ...................... 1.3.17
Line Items, Headings and Sub-totals .................................... 1.3.18
Reporting on a Net Basis .................................................. .... 1.3.19 – 1.3.23
Payments by Third Parties on Behalf of the Entity ............... 1.3.24 – 1.3.29
Accounting Policies and Explanatory
Notes .................................................. .........................................
1.3.30 – 1.3.38
Structure of the Notes .................................................. .......... 1.3.30 – 1.3.31
Selection and Disclosure of Accounting Policies .................. 1.3.32 – 1.3.38
1.4 General Considerations .................................................. .......... 1.4.1 – 1.4.25
Reporting Period .................................................. ....................... 1.4.1 – 1.4.3
Timeliness .................................................. ................................ 1.4.4