Hi friends,
Pleas explain the accounting treatment for 'realized / unrealized gain from disposal / holding of non-current assets' as per relevant accounting standards
Thanks
Menu
Accounting treatment
Replies (2)
Realised Gain means which is accrued/ earned or received in cash or its equivalent. In case of company it is available for issue of bonus shares and distribution of divdend, if Article of Assosiation permits.
Unrealised Gain includes gains from revaluation of asset. It is not available for distribution of dividend. Bonus shares cannot be issued out of revaluation reserve.
| Originally posted by :vichitra trivedi | ||
| " | Realised Gain means which is accrued/ earned or received in cash or its equivalent. In case of company it is available for issue of bonus shares and distribution of divdend, if Article of Assosiation permits. Unrealised Gain includes gains from revaluation of asset. It is not available for distribution of dividend. Bonus shares cannot be issued out of revaluation reserve. |
" |
Recent Topic
- GTA Annexure V Non Compliance
- Calculation of Demand due to interest u/s 220(2)
- Legal profession business code in section 44ADA
- Whether Indexed Capital Loss Can Be Claimed Under
- Form 145 and 146 Foreign Remittance in Excel Forma
- E invoice missed out/not generated for FY2025-26
- Can a broker's software legally override actual po
- Startup exit in Sept 2025: Can I still save LTCG t
- Need advice
- GST registration
Related Topics
CAclubindia
