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Basic standard accounting assumptions Read this for more : What is Going Concern ? The financial statements are normally prepared on the assumption that an enterprise will continue in operation in the foreseeable future and neither there is intention, nor there is need to materially curtail the scale of operations. Going concern assumption is not likely to be compatible with the intention or necessity to enter into a scheme of arrangement with the enterpriseâs creditors or to liquidate in near future. Financial statements prepared on going concern basis recognise among other things the need for sufficient retention of profit to replace assets consumed in operation and for making adequate provision for settlement of its liabilities. If any financial statement is prepared on a different basis, e.g. when assets of an enterprise are stated at net realisable values in its financial statements, the basis used should be disclosed. What is Consistency ? The principle of consistency refers to the practice of using same accounting policies for similar transactions in all accounting periods. The consistency improves comparability of financial statements through time. An accounting policy can be changed if the change is required (i) by a statute (ii) by an accounting standard (iii) for more appropriate presentation of financial statements. What is Accrual basis of accounting ? Under this basis of accounting, transactions are recognised as soon as they occur, whether or not cash or cash equivalent is actually received or paid. Accrual basis ensures better matching between revenue and cost and profit/loss obtained on this basis reflects activities of the enterprise during an accounting period, rather than cash flows generated by it. While accrual basis is a more logical approach to profit determination than the cash basis of accounting, it exposes an enterprise to the risk of recognising an income before actual receipt. The accrual basis can therefore overstate the divisible profits and dividend decisions based on such overstated profit lead to erosion of capital. For this reason, accounting standards require that no revenue should be recognised unless the amount of consideration and actual realisation of the consideration is reasonably certain.
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Basic standard accounting assumptions Read this for more : What is Going Concern ? The financial statements are normally prepared on the assumption that an enterprise will continue in operation in the foreseeable future and neither there is intention, nor there is need to materially curtail the scale of operations. Going concern assumption is not likely to be compatible with the intention or necessity to enter into a scheme of arrangement with the enterpriseâs creditors or to liquidate in near future. Financial statements prepared on going concern basis recognise among other things the need for sufficient retention of profit to replace assets consumed in operation and for making adequate provision for settlement of its liabilities. If any financial statement is prepared on a different basis, e.g. when assets of an enterprise are stated at net realisable values in its financial statements, the basis used should be disclosed. What is Consistency ? The principle of consistency refers to the practice of using same accounting policies for similar transactions in all accounting periods. The consistency improves comparability of financial statements through time. An accounting policy can be changed if the change is required (i) by a statute (ii) by an accounting standard (iii) for more appropriate presentation of financial statements. What is Accrual basis of accounting ? Under this basis of accounting, transactions are recognised as soon as they occur, whether or not cash or cash equivalent is actually received or paid. Accrual basis ensures better matching between revenue and cost and profit/loss obtained on this basis reflects activities of the enterprise during an accounting period, rather than cash flows generated by it. While accrual basis is a more logical approach to profit determination than the cash basis of accounting, it exposes an enterprise to the risk of recognising an income before actual receipt. The accrual basis can therefore overstate the divisible profits and dividend decisions based on such overstated profit lead to erosion of capital. For this reason, accounting standards require that no revenue should be recognised unless the amount of consideration and actual realisation of the consideration is reasonably certain.
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Single or Multiple melodic lines structure
Single or Multiple melodic lines structure
dhanjurrannsibayan2
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Importance of information and communication (ICT) in 21st century education. Challenges and issues related to ICT in education.
ICT role in 21st century education and it's challenges.
ICT role in 21st century education and it's challenges.
MaryamAhmad92
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Klinik_ Apotek Onlin 085657271886 Solusi Menggugurkan Masalah Kehamilan Anda Jual Obat Aborsi Asli KLINIK ABORSI TERPEECAYA _ Jual Obat Aborsi Cytotec Misoprostol Asli 100% Ampuh Hanya 3 Jam Langsung Gugur || OBAT PENGGUGUR KANDUNGAN AMPUH MANJUR OBAT ABORSI OLINE" APOTIK Jual Obat Cytotec, Gastrul, Gynecoside Asli Ampuh. JUAL â Obat Aborsi Tuntas | Obat Aborsi Manjur | Obat Aborsi Ampuh | Obat Penggugur Janin | Obat Pencegah Kehamilan | Obat Pelancar Haid | Obat terlambat Bulan | Ciri Obat Aborsi Asli | Obat Telat Bulan | Pil Aborsi Asli | Cara Menggugurkan Konten | Cara Aborsi Tuntas | Harga Obat Aborsi Asli | Pil Aborsi | Jual Obat Aborsi Cytotec | Cara Aborsi Sendiri | Cara Aborsi Usia 1 Bulan | Cara Aborsi Usia 2 Tahun | Cara Aborsi Usia 3 Bulan | Obat Aborsi Usia 4 Bulan | Cara Abrasi Usia 5 Bulan | Cara Menggugurkan Konten | Kandungan Obat Penggugur | Cara Menghitung Usia Konten | Cara Mengatasi Terlambat Bulan | Penjual Obat Aborsi Asli | Obat Aborsi Garansi | Kandungan Obat Peluntur | Obat Telat Datang Bulan | Obat Telat Haid | Obat Aborsi Paling Murah | Klinik Jual Obat Aborsi | Jual Pil Cytotec | Apotik Jual Obat Aborsi | Kandungan Dokter Abrasi | Cara Aborsi Cepat | Jual Obat Aborsi Bergaransi | Jual Obat Cytotec Asli | Obat Aborsi Aman Manjur | Obat Misoprostol Cytotec Asli. "APA ITU ABORSI" âAborsi Adalah dengan membendung hormon yang di perlukan untuk mempertahankan kehamilan yaitu hormon progesteron, karena hormon ini dibendung, maka jalur kehamilan mulai membuka dan leher rahim menjadi melunak,sehingga mengeluarkan darah yang merupakan tanda bahwa obat telah bekerja || maksimal 1 jam obat diminum || PENJELASAN OBAT ABORSI USIA 1 _7 BULAN Pada usia kandungan ini, pasien akan merasakan sakit yang sedikit tidak berlebihan || sekitar 1 jam ||. namun hanya akan terjadi pada saatdarah keluar merupakan pertanda menstruasi. Hal ini dikarenakan pada usiakandungan 3 bulan,janin sudah terbentuk sebesar kepalan tangan orang dewasa. Cara kerja obat aborsi : JUAL OBAT ABORSI AMPUH dosis 3 bulan secara umum sama dengan cara kerja || DOSIS OBAT ABORSI 2 bulanâ, hanya berbedanya selain mengisolasijanin juga menghancurkan janin dengan formula methotrexate dikandungdidalamnya. Formula methotrexate ini sangat ampuh untuk menghancurkan janinmenjadi serpihan-serpihan kecil akan sangat berguna pada saat dikeluarkan nanti. APA ALASAN WANITA MELAKUKAN ABORSI? Aborsi di lakukan wanita hamil baik yang sudah menikah maupun belum menikah dengan berbagai alasan , akan tetapi alasan yang utama adalah alasan-alasan non medis (termasuk aborsi sendiri / di sengaja/ buatan] MELAYANI PEMESANAN OBAT ABORSI SETIAP HARI, SIAP KIRIM KESELURUH KOTA BESAR DI INDONESIA DAN LUAR NEGERI. HUBUNGI PEMESANAN LEBIH NYAMAN VIA WA/: 085657271886
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