Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: TAX RATES - GOODS TAXABLE @ 4% :: articles on VAT and GST in India :: Central Excise rule to resale the machines to a new company :: list of goods taxed at 4% :: ACCOUNTING STANDARDS :: due date for vat payment :: empanelment :: ACCOUNTING STANDARD :: ARTICLES ON INPUT TAX CREDIT IN VAT :: cpt :: form 3cd :: VAT Audit :: TDS :: VAT RATES
 
 
« ICAI »
 CPE Events 22 January - 27 January 2018
 Revised Standard on Auditing (SA) 720, “The Auditor’s Responsibilities Relating to Other Information”
 ICAI has clarified that there is no error in the results of CA Final examination held in November 2017 declared on Jan. 17,
 Exposure Draft of Appendix C, Uncertainty over Income Tax Treatments to Ind AS 12, Income Taxes
 Group to study how Government Departments deal with non-performing employees and to identify non-performers in ICAI
 Result of the Chartered Accountants Final Examination held in November 2017 and Common Proficiency Test (CPT) held in December 2017 declared.
 Result of the Information Systems Audit [ISA] Assessment Test held on 23rd December 2017 declared.
 Result of the Chartered Accountants Final Examination held in November 2017 and Common Proficiency Test (CPT) held in December 2017 and the ISA-AT held in December 2017 are likely to be declared on Wednesday, the 17th January 2018
 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 13
 CPE Events 15 January - 20 January 2018
 Result of the Information Systems Audit [ISA] Assessment Test held on 23rd December 2017 is likely to be declared on 17th January, 2018.

Exposure Draft of Limited Revisions to Accounting Standard (AS) 20, Earnings per Share (Comments to be received by May 10, 2013)
April, 09th 2013
                                      Exposure Draft

                  Limited revisions to Accounting Standard 20:
                               Earnings per Share
 The following is the Exposure Draft of the lim ited revisions to Accounting Standard (AS) 2 0,
 Earnings Per Share . The limited revisions are proposed primarily to address the conceptual
 lacuna in arriving at earnings for computing EPS. Section 78 of the Companies Act, 1956
 allows various adjustments in the securities premium account, which are inconsistent with
 the Accounting Standards. For example, adjustment s of prelim inary expenses against
 securities premium is not in accordance with AS 26, Intangible Assets. Also, adjustments
 are made against securities premium and other reserves under various Court Schemes which
 are in deviation from the Accounting Standards. The proposed amendment will ensure that
 earnings are computed in accordance with Accounting Standards for EPS purposes.

 The Board invites comments on any aspect of this Exposure Draft. Comments are most
 helpful if they contain a clear rationale and, where app licable, provide a suggestion for
 alternative wording.




 Comments should be submitted in writing to the Secretary, Accounting Standards Board,
 The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100,
 Indraprastha Marg, New Delhi ­ 110 002, so as to be received not later than ­ May 10,
 2013. Comments can also be sent by e -mail at edcommentsasb@ icai.org or asb@ icai.org
 or asb@ icai.in.



 Paragraph 11 is amended. New text is underlined.


11. For the purpose of calculating basic earnings per share, the net profit or loss for the
    period attributable to equity shareholders should be the net profit or loss for the period
    after

   (i)    deducting preference dividends and any attributable tax thereto for the period;
          and




   (ii)   adjusting the amount in respect of an item of income or expense which is debited
          or credited to share premium account/reserves, that is otherwise required to be
          recognised in the statement of profit and loss in accordance with Accounting
          Standards.
 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Contact Us

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions