Temporary Difference Deemed Under Original IAS 12. Examples of temporary differences that were also deemed to be timing differences under the original IAS 12 are the following:

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Anu Kumari, a Delhi University graduate, came second in the Union Public Service Commission (UPSC) exam 2017. Hyderabad’s Durishetty Anudeep, from the

Why IAS 7? The statement of cash flows shows the ability of any company to generate cash.It is really simple as that. Some accountants look to the statement of cash flows as to some unnecessary and annoying issue and they prepare it because they MUST.

From a railway platform to hallowed IAS, his is a tale of grit and perseverance

Transferring applicable prior college credits can help you finish your degree faster.

Classifying transactions into accounts is a crucial step in the accounting process. Asset and liability transactions are the biggest portion of the whole accounting data.

• Cash flows must be analysed between operating, investing and financing activities. [IAS 7.10] Elements of a Consolidated Statement of Cash Flows

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When a company acquires certain types of long-term assets, it sometimes has an obligation to remove these assets after the end of their useful lives and restore the site.