Custom Search

(221)-BALANCE SHEET DISCLOSURES IN COMPANY ACCOUNTS

Thursday, November 25, 2010

Balance Sheet Disclosures in Company Accounts

  • Fixed assets
    Unless indicate otherwise, the points below relate also to fixed asset investments and intangibles.
    1. Cost of valuation of each fixed asset category
    2. Cumulative depreciation for each fixed asset category
    3. For fixed asset included on a valuation basis
    4. Land and buildings analysis of NBV between freehold, long leasehold and short leasehold
    5. For fixed assets included at a valuation state, either aggregate cost or aggregate depreciation as would have been determined under historical cost rules; or difference between above and amounts actually includes in balance sheet under modified historical cost.
    6. If no record of original price or production cost of asset
    7. For investment properties
  • Investments
  • Significant shareholders
  • Intangible fixed assets
  • Stocks and long term contracts
  • Debtors
  • Creditors
  • Taxation
  • Dividends
  • Provisions
    1. Where amounts transferred to any provision for liabilities and charges
    2. Where amounts are transferred from any provision for liabilities and charges except for purpose for which provision was established
    3. Other provisions where amounts are material
  • Guarantees and other financial commitments
  • Share capital
  • Reserves
  • Loans for acquisition of own shares
  • Government grants
  • Investment properties
  • Leasing and hire purchase
  • Post-balance sheet events

IT Jobs

0 comments:

Post a Comment

About Me

My Photo
Management Consultant.
Financial management and business management specialist.
View my complete profile

WELCOME

WELCOME ALL.....................................................,

If you have any problems regarding accounting please comment in this site and let we know SURELLY WE ANSWERED...................................,