1.why dividend is exceptional item under As-4.as on balance sheet date it is not known that whether comapny will provde for dividend or not even dividend is provided in that year p&l only.why bcoz its a non adjuestig item as per the defination of As-4.

Hi ALL, I am planning to give the IFRS Certification exam., has anyone given this exam, how are the questions, are they very tough, does anyone have any question bank for the same ?

Or any relevant study material

Regards
Pooja

Dear Sir,

Pl confirm what you meaning of deferred revenue

Thanks & Regards
Radhakrishnan.G

Are listed companies required to present CFS under AS 3 in Indirect method only?

WE REQUIRE A COMPREHENSIVE FORMAT PREFERABLY IN EXCEL FOR:

1)FUND FLOW STATEMENT
2) CASH FLOW STATEMENT
3) CMA DATA
WHAT ARE THE RATIOS PERTAINING TO BANK FINANCE.

REGARDS

NARESH KOTHARI

if company open one bank A/c in the name of some person & company wants to transfer money from company bank a/c to afore said bank A/c and that person use this money for petty cash exps for company office exps. Is correct then what is accounting treatment?

Please reply soon.

please tell me the reason of not tallying the balance sheet other than those of difference in opening balance in TALLY SOFTWARE....

it is showing different amounts in total assets and total liability...

Hello

A company has paid advance salary to its employees. Should TDS be deducted on the same.

Further, is advance salary allowable expenditure in the year of payment for the company.

Regards,
Jyoti

Sir/Madam

Under what head the following has to be shown, Current Assets or Loans & Advances

1. TDS/Advance Tax

2. Retention Amount/With-held Amount

3. Deposits like Telephone Deposit, E.B. Deposit,etc

And also whether these items will be considered for calculating "Current Ratio"?

b/d c/d
debtor rs.132500 147500
(-)provsn rs.20,000 25000
debtor goes bad 70,000 .will the (a)open.&clos. balances r shown IN SCHEDULE SHOWING W.CAPITAL CHANGES,if yes (why). can we show only balance in figure amt. of DEBTOR A/C in CHANGES column of w.capital statement . plz tell me what will be the corret treatment of it while making fund flow statement.


if we take difference of opni.& closi balances debtor ,
what will be done for bad debt & provision made for d.d. of current year in PROFIT & LOSS ADJUSTMENT A/C?