SlideShare ist ein Scribd-Unternehmen logo
1 von 10
ACCOUNTING STANDARD - 11 ACCOUNTING FOR THE EFFECTS OF CHANGES IN  FOREIGN EXCHANGE RATES J.P., KAPUR & UBERAI
PURPOSE ,[object Object],J.P., KAPUR & UBERAI
RELEVANT DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
RELEVANT DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
RECORDING A FOREIGN EXCHANGE TRANSACTION ,[object Object],J.P., KAPUR & UBERAI
CHANGES IN EXCHANGE RATE SUBSEQUENT TO INITIAL RECOGNITION ,[object Object],J.P., KAPUR & UBERAI
CHANGES IN EXCHANGE RATE SUBSEQUENT TO INITIAL RECOGNITION - CONTD. ,[object Object],[object Object],J.P., KAPUR & UBERAI
ACCOUNTING TREATMENT- FORWARD EXCHANGE CONTRACTS ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
TRANSLATION OF FINANCIAL STATEMENTS OF FOREIGN BRANCHES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
DISCLOSURE ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

Weitere ähnliche Inhalte

Was ist angesagt?

As 12 accounting for government grants(1)
As 12 accounting for government grants(1)As 12 accounting for government grants(1)
As 12 accounting for government grants(1)
ykasera2
 
Accounting standard 12
Accounting  standard 12Accounting  standard 12
Accounting standard 12
ykasera2
 
Accounting for fixed assets (as 10)
Accounting for fixed assets (as 10)Accounting for fixed assets (as 10)
Accounting for fixed assets (as 10)
Jalaj Shah
 
Accounting Standard 20 - Earning Per Share
Accounting Standard 20 - Earning Per ShareAccounting Standard 20 - Earning Per Share
Accounting Standard 20 - Earning Per Share
CA Jimmit Mehta
 
Ind AS 18 Revenue Recognition
Ind AS 18 Revenue RecognitionInd AS 18 Revenue Recognition
Ind AS 18 Revenue Recognition
Pooja Gupta
 

Was ist angesagt? (20)

Ind AS 23 borrowing cost
Ind AS 23   borrowing costInd AS 23   borrowing cost
Ind AS 23 borrowing cost
 
Cash flow statement AS-3
Cash flow statement AS-3Cash flow statement AS-3
Cash flow statement AS-3
 
As 13
As 13As 13
As 13
 
Accounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsAccounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of Assets
 
Ind as 21 forex
Ind as 21 forexInd as 21 forex
Ind as 21 forex
 
As 12 accounting for government grants(1)
As 12 accounting for government grants(1)As 12 accounting for government grants(1)
As 12 accounting for government grants(1)
 
Accounting standard 12
Accounting  standard 12Accounting  standard 12
Accounting standard 12
 
Accounting standard 05
Accounting standard 05Accounting standard 05
Accounting standard 05
 
Accounting for fixed assets (as 10)
Accounting for fixed assets (as 10)Accounting for fixed assets (as 10)
Accounting for fixed assets (as 10)
 
IND AS 21
IND AS 21IND AS 21
IND AS 21
 
AS 14 - Accounting for Amalgamation
AS 14 - Accounting for AmalgamationAS 14 - Accounting for Amalgamation
AS 14 - Accounting for Amalgamation
 
As 10
As 10As 10
As 10
 
Ind AS 40 : Investment Property
Ind AS 40 : Investment PropertyInd AS 40 : Investment Property
Ind AS 40 : Investment Property
 
IAS 17 Leases
IAS 17 LeasesIAS 17 Leases
IAS 17 Leases
 
As 15
As 15As 15
As 15
 
Ind AS on Financial Instruments
Ind AS on Financial InstrumentsInd AS on Financial Instruments
Ind AS on Financial Instruments
 
As 17 presentation 1
As 17 presentation 1As 17 presentation 1
As 17 presentation 1
 
Accounting Standard 20 - Earning Per Share
Accounting Standard 20 - Earning Per ShareAccounting Standard 20 - Earning Per Share
Accounting Standard 20 - Earning Per Share
 
Accounting Standard 17
Accounting Standard 17Accounting Standard 17
Accounting Standard 17
 
Ind AS 18 Revenue Recognition
Ind AS 18 Revenue RecognitionInd AS 18 Revenue Recognition
Ind AS 18 Revenue Recognition
 

Andere mochten auch

Ppt on accounting standards
Ppt on accounting standardsPpt on accounting standards
Ppt on accounting standards
Kunal Kapadia
 
Accounting standards
Accounting standardsAccounting standards
Accounting standards
Kamarudeen Kh
 
Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10
Prahlad Kulkarni
 
Exchange Rate Fluctuation
Exchange Rate FluctuationExchange Rate Fluctuation
Exchange Rate Fluctuation
CA Abhinav Jain
 
Exchange rate determination.
Exchange rate determination.Exchange rate determination.
Exchange rate determination.
priyankasahu123
 
Determinants of foreign exchange
Determinants of foreign exchangeDeterminants of foreign exchange
Determinants of foreign exchange
Deepak Singh Thakur
 

Andere mochten auch (20)

Ppt on accounting standards
Ppt on accounting standardsPpt on accounting standards
Ppt on accounting standards
 
As 19
As 19As 19
As 19
 
Accounting standards
Accounting standardsAccounting standards
Accounting standards
 
Accounting Standard 11 and Accounting Standard 16
Accounting Standard 11 and Accounting Standard 16Accounting Standard 11 and Accounting Standard 16
Accounting Standard 11 and Accounting Standard 16
 
Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10
 
Problems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes   finalProblems based on accounting standards and guidance notes   final
Problems based on accounting standards and guidance notes final
 
As 20
As 20As 20
As 20
 
Earning per share AS- 20
Earning per share AS- 20Earning per share AS- 20
Earning per share AS- 20
 
As 19
As 19As 19
As 19
 
As 16
As 16As 16
As 16
 
Accounting standard 7
Accounting standard 7Accounting standard 7
Accounting standard 7
 
Exchange Rate Fluctuation
Exchange Rate FluctuationExchange Rate Fluctuation
Exchange Rate Fluctuation
 
As26
As26As26
As26
 
As 07
As 07As 07
As 07
 
As 21
As 21As 21
As 21
 
As 9 Revenue Recognition
As 9 Revenue RecognitionAs 9 Revenue Recognition
As 9 Revenue Recognition
 
Accounting standard 2 (1)
Accounting standard 2 (1)Accounting standard 2 (1)
Accounting standard 2 (1)
 
Accounting standard 21
Accounting  standard 21Accounting  standard 21
Accounting standard 21
 
Exchange rate determination.
Exchange rate determination.Exchange rate determination.
Exchange rate determination.
 
Determinants of foreign exchange
Determinants of foreign exchangeDeterminants of foreign exchange
Determinants of foreign exchange
 

Ähnlich wie As 11

IND AS-21 VS AS-11
IND AS-21 VS AS-11IND AS-21 VS AS-11
IND AS-21 VS AS-11
UMESH SHARMA
 
Indian accounting standards IFRS
Indian accounting standards IFRSIndian accounting standards IFRS
Indian accounting standards IFRS
Shashank Shukla
 
IAS 21
IAS 21IAS 21
IAS 21
RS P
 
Translation of Foreign Currency in Financial Statements An.docx
Translation of Foreign Currency in Financial Statements An.docxTranslation of Foreign Currency in Financial Statements An.docx
Translation of Foreign Currency in Financial Statements An.docx
turveycharlyn
 
CHAPTER 11 Translation ExposureWhat gets measured gets managed..docx
CHAPTER 11 Translation ExposureWhat gets measured gets managed..docxCHAPTER 11 Translation ExposureWhat gets measured gets managed..docx
CHAPTER 11 Translation ExposureWhat gets measured gets managed..docx
cravennichole326
 
Ias 21 the effects of changes in foreign exchange rates
Ias 21 the effects of changes in foreign exchange ratesIas 21 the effects of changes in foreign exchange rates
Ias 21 the effects of changes in foreign exchange rates
Peculiar Labstery
 

Ähnlich wie As 11 (20)

IND AS-21 VS AS-11
IND AS-21 VS AS-11IND AS-21 VS AS-11
IND AS-21 VS AS-11
 
Ind as 21 vs as-11
Ind as 21 vs as-11Ind as 21 vs as-11
Ind as 21 vs as-11
 
Ind-AS-21-PPT.pdf
Ind-AS-21-PPT.pdfInd-AS-21-PPT.pdf
Ind-AS-21-PPT.pdf
 
Indian accounting standards IFRS
Indian accounting standards IFRSIndian accounting standards IFRS
Indian accounting standards IFRS
 
The effects of changes in foreign exchange rates
The effects of changes in foreign exchange ratesThe effects of changes in foreign exchange rates
The effects of changes in foreign exchange rates
 
Indian Accounting Standard (Ind AS) 21 The Effects of Changes in Foreign Exch...
Indian Accounting Standard (Ind AS) 21 The Effects of Changes in Foreign Exch...Indian Accounting Standard (Ind AS) 21 The Effects of Changes in Foreign Exch...
Indian Accounting Standard (Ind AS) 21 The Effects of Changes in Foreign Exch...
 
Ind-As-21.pdf
Ind-As-21.pdfInd-As-21.pdf
Ind-As-21.pdf
 
Ias21
Ias21Ias21
Ias21
 
Vietnam Accounting Standards - VAS 10 Effects of changes in foreign exchange ...
Vietnam Accounting Standards - VAS 10 Effects of changes in foreign exchange ...Vietnam Accounting Standards - VAS 10 Effects of changes in foreign exchange ...
Vietnam Accounting Standards - VAS 10 Effects of changes in foreign exchange ...
 
Forex Class.ppt
Forex Class.pptForex Class.ppt
Forex Class.ppt
 
Accounting for foregn curency 6-1 (2).pptx
Accounting for foregn curency 6-1 (2).pptxAccounting for foregn curency 6-1 (2).pptx
Accounting for foregn curency 6-1 (2).pptx
 
IAS 21
IAS 21IAS 21
IAS 21
 
Accountingstandard21
Accountingstandard21 Accountingstandard21
Accountingstandard21
 
Translation of Foreign Currency in Financial Statements An.docx
Translation of Foreign Currency in Financial Statements An.docxTranslation of Foreign Currency in Financial Statements An.docx
Translation of Foreign Currency in Financial Statements An.docx
 
Accounting standard-11
Accounting standard-11Accounting standard-11
Accounting standard-11
 
International Accounting:Foreign Currency Translation
International Accounting:Foreign Currency TranslationInternational Accounting:Foreign Currency Translation
International Accounting:Foreign Currency Translation
 
CHAPTER 11 Translation ExposureWhat gets measured gets managed..docx
CHAPTER 11 Translation ExposureWhat gets measured gets managed..docxCHAPTER 11 Translation ExposureWhat gets measured gets managed..docx
CHAPTER 11 Translation ExposureWhat gets measured gets managed..docx
 
Statement of cash flow ias 7
Statement of cash flow  ias 7Statement of cash flow  ias 7
Statement of cash flow ias 7
 
Ias 21 the effects of changes in foreign exchange rates
Ias 21 the effects of changes in foreign exchange ratesIas 21 the effects of changes in foreign exchange rates
Ias 21 the effects of changes in foreign exchange rates
 
ACCOUNTS PROJECT.pptx
ACCOUNTS PROJECT.pptxACCOUNTS PROJECT.pptx
ACCOUNTS PROJECT.pptx
 

Mehr von Praveen Kumar (20)

Useful charts for tax compliances
Useful charts for tax compliancesUseful charts for tax compliances
Useful charts for tax compliances
 
Latest updates of income tax by praveen kumar
Latest updates of income tax by praveen kumarLatest updates of income tax by praveen kumar
Latest updates of income tax by praveen kumar
 
As 04
As 04As 04
As 04
 
As 22
As 22As 22
As 22
 
As 22
As 22As 22
As 22
 
As 17
As 17As 17
As 17
 
As 09
As 09As 09
As 09
 
As 08
As 08As 08
As 08
 
As 05
As 05As 05
As 05
 
As 02
As 02As 02
As 02
 
As 03
As 03As 03
As 03
 
As 18 Jpku
As 18 JpkuAs 18 Jpku
As 18 Jpku
 
As 18
As 18As 18
As 18
 
As 14
As 14As 14
As 14
 
As 10
As 10As 10
As 10
 
As 06
As 06As 06
As 06
 
As 28 Impairment Of Asset
As 28 Impairment Of AssetAs 28 Impairment Of Asset
As 28 Impairment Of Asset
 
As 01
As 01As 01
As 01
 
Presentation On Income Tax (A.Y. 2009 10 & 2010 11)
Presentation On Income Tax (A.Y. 2009 10 & 2010 11)Presentation On Income Tax (A.Y. 2009 10 & 2010 11)
Presentation On Income Tax (A.Y. 2009 10 & 2010 11)
 
Presentation On New Income Tax Code 2009 (India)
Presentation On New Income Tax Code 2009 (India)Presentation On New Income Tax Code 2009 (India)
Presentation On New Income Tax Code 2009 (India)
 

Kürzlich hochgeladen

VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
dipikadinghjn ( Why You Choose Us? ) Escorts
 

Kürzlich hochgeladen (20)

Top Rated Pune Call Girls Lohegaon ⟟ 6297143586 ⟟ Call Me For Genuine Sex Se...
Top Rated  Pune Call Girls Lohegaon ⟟ 6297143586 ⟟ Call Me For Genuine Sex Se...Top Rated  Pune Call Girls Lohegaon ⟟ 6297143586 ⟟ Call Me For Genuine Sex Se...
Top Rated Pune Call Girls Lohegaon ⟟ 6297143586 ⟟ Call Me For Genuine Sex Se...
 
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
 
Business Principles, Tools, and Techniques in Participating in Various Types...
Business Principles, Tools, and Techniques  in Participating in Various Types...Business Principles, Tools, and Techniques  in Participating in Various Types...
Business Principles, Tools, and Techniques in Participating in Various Types...
 
Vasai-Virar Fantastic Call Girls-9833754194-Call Girls MUmbai
Vasai-Virar Fantastic Call Girls-9833754194-Call Girls MUmbaiVasai-Virar Fantastic Call Girls-9833754194-Call Girls MUmbai
Vasai-Virar Fantastic Call Girls-9833754194-Call Girls MUmbai
 
Top Rated Pune Call Girls Aundh ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...
Top Rated  Pune Call Girls Aundh ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...Top Rated  Pune Call Girls Aundh ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...
Top Rated Pune Call Girls Aundh ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...
 
(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7
(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7
(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7
 
Stock Market Brief Deck (Under Pressure).pdf
Stock Market Brief Deck (Under Pressure).pdfStock Market Brief Deck (Under Pressure).pdf
Stock Market Brief Deck (Under Pressure).pdf
 
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
VIP Call Girl Service Andheri West ⚡ 9920725232 What It Takes To Be The Best ...
 
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
 
Call Girls Koregaon Park Call Me 7737669865 Budget Friendly No Advance Booking
Call Girls Koregaon Park Call Me 7737669865 Budget Friendly No Advance BookingCall Girls Koregaon Park Call Me 7737669865 Budget Friendly No Advance Booking
Call Girls Koregaon Park Call Me 7737669865 Budget Friendly No Advance Booking
 
falcon-invoice-discounting-unlocking-prime-investment-opportunities
falcon-invoice-discounting-unlocking-prime-investment-opportunitiesfalcon-invoice-discounting-unlocking-prime-investment-opportunities
falcon-invoice-discounting-unlocking-prime-investment-opportunities
 
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated  Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...Top Rated  Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
 
Enjoy Night⚡Call Girls Patel Nagar Delhi >༒8448380779 Escort Service
Enjoy Night⚡Call Girls Patel Nagar Delhi >༒8448380779 Escort ServiceEnjoy Night⚡Call Girls Patel Nagar Delhi >༒8448380779 Escort Service
Enjoy Night⚡Call Girls Patel Nagar Delhi >༒8448380779 Escort Service
 
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
 
Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.
 
Top Rated Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...
Top Rated  Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...Top Rated  Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...
Top Rated Pune Call Girls Shikrapur ⟟ 6297143586 ⟟ Call Me For Genuine Sex S...
 
Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...
Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...
Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...
 
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
 
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
Navi Mumbai Cooperetive Housewife Call Girls-9833754194-Natural Panvel Enjoye...
 
Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
Top Rated  Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...Top Rated  Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
Top Rated Pune Call Girls Sinhagad Road ⟟ 6297143586 ⟟ Call Me For Genuine S...
 

As 11

  • 1. ACCOUNTING STANDARD - 11 ACCOUNTING FOR THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES J.P., KAPUR & UBERAI
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.