Overview of ICDS & ICDS I, II & VIII - - PowerPoint PPT Presentation

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Overview of ICDS & ICDS I, II & VIII - - PowerPoint PPT Presentation

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Overview of ICDS & ICDS I, II & VIII

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Schedule ICDS Effect of Income Computation Disclosure Standards on profit

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ICDS Amount (i) (ii) (iii) I Accounting Policies 5000 II Valuation of Inventories

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III Construction Contracts 200000 IV Revenue Recognition 300000 V Tangible Fixed Assets

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  • !2E(%#32

!2E(%#32 !2E(%#32 !2E(%#32-

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4@!4@!222!!8? 4@!4@!222!!8? 4@!4@!222!!8? !222!!2* !* !222!!2* !* !222!!2* !* !222!!2* !* B2 B2 B2 B2318/27 318/27 318/27 318/272!* 2!* 2!* 2!*

  • CA. Pramod Jain
slide-27
SLIDE 27
  • =

= = = 9. 9. 9. 9.

2:" !:?! 2

2:" !:?! 2 2:" !:?! 2 2:" !:?! 2

: !:?! * 24

: !:?! * 24 : !:?! * 24 : !:?! * 24 "" :4!!82 7 "" :4!!82 7 "" :4!!82 7 "" :4!!82 7

" : !:?! !/4

" : !:?! !/4 " : !:?! !/4 " : !:?! !/4 "" 22 !2!7 "" 22 !2!7 "" 22 !2!7 "" 22 !2!74L 4L 4L 4L

  • !"!?!2*2

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  • CA. Pramod Jain
slide-28
SLIDE 28
  • =

= = = 66 66 66 66

2 !2!"2:" !:?! 2

2 !2!"2:" !:?! 2 2 !2!"2:" !:?! 2 2 !2!"2:" !:?! 2 2#3"!"!43*/?? 7L 2#3"!"!43*/?? 7L 2#3"!"!43*/?? 7L 2#3"!"!43*/?? 7L

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@!4@!22B:.8? !222B @!4@!22B:.8? !222B @!4@!22B:.8? !222B : : : :

27:!* !/B2318/5(%#3

27:!* !/B2318/5(%#3 27:!* !/B2318/5(%#3 27:!* !/B2318/5(%#3 2 !2!!434!6 2 !2!!434!6 2 !2!!434!6 2 !2!!434!6

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6@ !" : !:?! 2/: 6@ !" : !:?! 2/: 6@ !" : !:?! 2/: 4"" !""" !! 4"" !""" !! 4"" !""" !! 4"" !""" !!

  • CA. Pramod Jain
slide-29
SLIDE 29

3 3 3 3= = = =9. 9. 9. 9.= = = = #3. #3. #3. #3.

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@! @! @! @ @ @ @ 2 !2 2 !2 2 !2 2 !2 6! 6! 6! 6!

  • CA. Pramod Jain
slide-30
SLIDE 30

3 3 3 3= = = =9. 9. 9. 9.= = = = #3 #3 #3 #3

  • 4!"

4!" 4!" 4!" 2 !22 2 !22 2 !22 2 !22

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@!@!22 @!@!22 @!@!22 2 2 2 2 ! ! ! ! 7 7 7 72!* 2!* 2!* 2!* B2(% ! B2(% ! B2(% ! B2(% ! K2 K2 K2 K2

  • CA. Pramod Jain
slide-31
SLIDE 31
  • =

= = = H96H.6. H96H.6. H96H.6. H96H.6.

  • CA. Pramod Jain
slide-32
SLIDE 32
  • =

= = = H96H.6. H96H.6. H96H.6. H96H.6.

/!!7/ !2!H* /

/!!7/ !2!H* / /!!7/ !2!H* / /!!7/ !2!H* / 2!* 2!* 2!* 2!*

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?! 22 ?!*24 ?! 22 ?!*24 ?! 22 ?!*24 442742 442742 442742 442742H H H H 2/27 "!4 !2!" 2/27 "!4 !2!" 2/27 "!4 !2!" 2/27 "!4 !2!" 4?! 4?! 4?! 4?!

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  • CA. Pramod Jain
slide-33
SLIDE 33
  • =

= = = H96H.6. H96H.6. H96H.6. H96H.6.

!22!"

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2 2 27!! !22!" 7!! !22!" 7!! !22!" 7!! !22!" ?2! ::?!/:2/ ?2! ::?!/:2/ ?2! ::?!/:2/ ?2! ::?!/:2/ :2?/2!?2!77 :2?/2!?2!77 :2?/2!?2!77 :2?/2!?2!77 !/2 !/2 !/2 !/2

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;:/: ;:/: ;:/:

  • CA. Pramod Jain
slide-34
SLIDE 34
  • =

= = = H96H.6. H96H.6. H96H.6. H96H.6.

6 E2"!424!" !2L

6 E2"!424!" !2L 6 E2"!424!" !2L 6 E2"!424!" !2L

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2?2* 72! 2?2* 72! 2?2* 72! 2?2* 72! ! !*:7"822 ! !*:7"822 ! !*:7"822 ! !*:7"822 228? !7: 228? !7: 228? !7: 228? !7:! ! ! !7* 7* 7* 7* ! * ! * ! * ! *H6:7 H6:7 H6:7 H6:7"8 "8 "8 "8 222 222 222 222

6*#%.**$

6*#%.**$ 6*#%.**$ 6*#%.**$= = = = " " " " 8? !72"!4!#$4!2 8? !72"!4!#$4!2 8? !72"!4!#$4!2 8? !72"!4!#$4!2

  • CA. Pramod Jain
slide-35
SLIDE 35
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= = = 6J96. 6J96. 6J96. 6J96.

  • : 6 !22!"? 22 !22!"

6 !22!"? 22 !22!" 6 !22!"? 22 !22!" 6 !22!"? 22 !22!" ? 2? :2 ? 2? :2 ? 2? :2 ? 2? :25 5 5 582 82 82 82! ! ! ! !2272E !/77 !2272E !/77 !2272E !/77 !2272E !/77 ?2"!48:!2 ?2"!48:!2 ?2"!48:!2 ?2"!48:!2 ": ": ": ": *2 *2 *2 *25 5 5 5!8? 77 !8? 77 !8? 77 !8? 77 ! E2!.8 2/4! ! E2!.8 2/4! ! E2!.8 2/4! ! E2!.8 2/4!

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L6 !22!"? 22 !22!" L6 !22!"? 22 !22!" L6 !22!"? 22 !22!" ? 2? :282": ? 2? :282": ? 2? :282": ? 2? :282": *2 *2 *2 *25! 5! 5! 5!8? 77 8? 77 8? 77 8? 77 ! E2! 2/4! ! E2! 2/4! ! E2! 2/4! ! E2! 2/4!

B2#()2 #(#0004!*

B2#()2 #(#0004!* B2#()2 #(#0004!* B2#()2 #(#0004!*

  • CA. Pramod Jain
slide-36
SLIDE 36
  • =

= = = 6J96. 6J96. 6J96. 6J96.

224:

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  • CA. Pramod Jain
slide-37
SLIDE 37
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= = = 6J96. 6J96. 6J96. 6J96.

  • CA. Pramod Jain
slide-38
SLIDE 38

96.69B#() 96.69B#() 96.69B#() 96.69B#()

  • CA. Pramod Jain
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slide-39
SLIDE 39

966. 966. 966. 966.

  • CA. Pramod Jain
slide-40
SLIDE 40
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= = = 6. 6. 6. 6.

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2!"22!!!"?2?"4!B 2!"22!!!"?2?"4!B 2!"22!!!"?2?"4!B !*2:*722222 !! !*2:*722222 !! !*2:*722222 !! !*2:*722222 !! !/!!!"22!!27 !/!!!"22!!27 !/!!!"22!!27 !/!!!"22!!27 / / / /H H H H

2L

2L 2L 2L

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SLIDE 41
  • CA. Pramod Jain
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slide-42
SLIDE 42

.6$%#& .6$%#& .6$%#& .6$%#&= = = = #() #() #() #()

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H!!"? 22!":!!2!

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  • CA. Pramod Jain
slide-43
SLIDE 43
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= = = H96H.6. H96H.6. H96H.6. H96H.6.

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  • CA. Pramod Jain
slide-44
SLIDE 44
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= = = 9. 9. 9. 9.

!:

!: !: !:?! 2!?42: ?! 2!?42: ?! 2!?42: ?! 2!?42: /!2 : !2"!42 /!2 : !2"!42 /!2 : !2"!42 /!2 : !2"!42 ;!2:2722 ;!2:2722 ;!2:2722 ;!2:2722 424!" !22!"2 /!2 424!" !22!"2 /!2 424!" !22!"2 /!2 424!" !22!"2 /!2 !"4!!"" 2 !"4!!"" 2 !"4!!"" 2 !"4!!"" 2 !2??!842 !2 !2??!842 !2 !2??!842 !2 !2??!842 !2P P P P

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  • =

= = = 2427!/8 ? ! 2427!/8 ? ! 2427!/8 ? ! 2427!/8 ? !

  • CA. Pramod Jain
slide-45
SLIDE 45
  • =

= = = 66 66 66 66

2 !22

2 !22 2 !22 2 !22

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  • CA. Pramod Jain
slide-46
SLIDE 46
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= = = 66 66 66 66

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2 !2"!!"!!*: 2/4!!" 2 !2"!!"!!*: 2/4!!" 2 !2"!!"!!*: 2/4!!" /!!"/! /!!"/! /!!"/! /!!"/!= = = = ! ! ! !-

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  • CA. Pramod Jain
slide-47
SLIDE 47

3 3 3 3= = = =9. 9. 9. 9.= = = = #3. #3. #3. #3.

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  • CA. Pramod Jain
slide-48
SLIDE 48

3 3 3 3= = = =9. 9. 9. 9.= = = = #3 #3 #3 #3

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  • CA. Pramod Jain
slide-49
SLIDE 49

H H H H .96. .96. .96. .96.

  • CA. Pramod Jain
slide-50
SLIDE 50
  • H

H H H = = = = .96. .96. .96. .96.

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  • CA. Pramod Jain
slide-51
SLIDE 51
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H H H = = = = 9I.6.6 9I.6.6 9I.6.6 9I.6.6

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  • CA. Pramod Jain
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SLIDE 52
  • H

H H H = = = = 9I.6.6 9I.6.6 9I.6.6 9I.6.6

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  • H

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  • CA. Pramod Jain
slide-53
SLIDE 53
  • H

H H H = = = = 9I.6.6 9I.6.6 9I.6.6 9I.6.6

!2 !2 !2 !2 H H H H !*!" !*!" !*!" !*!" !2!H !2!H !2!H !2!H

  • H

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  • CA. Pramod Jain
slide-54
SLIDE 54
  • H

H H H = = = = .96. .96. .96. .96.

922 2!27!E!*

922 2!27!E!* 922 2!27!E!* 922 2!27!E!* : : : :-

  • !2 !:2

!2 !:2 !2 !:2 !2 !:2

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2"!@252

2"!@252 2"!@252 2"!@252

6!

6! 6! 6!7 22" !:2 7 22" !:2 7 22" !:2 7 22" !:25 5 5 542 42 42 42 ! * ! * ! * ! *:2 :2 :2 :22: 2: 2: 2: 5 5 5 5

  • 8 22 !!!7

8 22 !!!7 8 22 !!!7 8 22 !!!7@! @! @! @! B B B B 6!28 6!28 6!28 6!28

  • H

H H H: : : :!"!* !"!* !"!* !"!* 8 : ! 2 8 : ! 2 8 : ! 2 8 : ! 2! ! ! !!?? !?? !?? !??

  • CA. Pramod Jain
slide-55
SLIDE 55
  • CA. Pramod Jain
  • !!

!! !! !!

  • $%#&

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  • ???! 2

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  • :

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slide-56
SLIDE 56

.6$%#& .6$%#& .6$%#& .6$%#&= = = = #() #() #() #()

9222

9222 9222 922227/ 27/ 27/ 27/ !2 !2 !2 !2 !:Q !:Q !:Q !:Q!27!E!! !27!E!! !27!E!! !27!E!! !:22! @8 :*: !:22! @8 :*: !:22! @8 :*: !:22! @8 :*: "!44! "!44! "!44! "!44!4 ! * 4 ! * 4 ! * 4 ! * !"B2#()$ !"B2#()$ !"B2#()$ !"B2#()$

/!

/! /! /!7:22 227 7:22 227 7:22 227 7:22 227 /!*!" !2!H /!*!" !2!H /!*!" !2!H /!*!" !2!H :! :! :! :!-

  • *2

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  • *2

*2 *2 *2

  • CA. Pramod Jain
slide-57
SLIDE 57
  • H

H H H = = = = 66 66 66 66

!2 !22

!2 !22 !2 !22 !2 !22

7!!@22?

7!!@22? 7!!@22? 7!!@22?-

  • #3!"!!!L

#3!"!!!L #3!"!!!L #3!"!!!L

272

272 272 2725 5 5 5!2 222! @ !2 222! @ !2 222! @ !2 222! @-

  • "!2

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!*/4* !"!

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  • *274!" !22

*274!" !22 *274!" !22 *274!" !22 2? "2 2? "2 2? "2 2? "2

  • CA. Pramod Jain
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SLIDE 58

3 3 3 3= = = =9. 9. 9. 9.= = = = #3. #3. #3. #3.

  • 4!"

4!" 4!" 4!" 2 2 2 2 !" !" !" !" 2 2 2 2 !" !" !" !"

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  • CA. Pramod Jain
slide-59
SLIDE 59

6I.. 6I.. 6I.. 6I..

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  • CA. Pramod Jain
slide-60
SLIDE 60
  • CA. Pramod Jain
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SLIDE 61

622!*!7/7 622!*!7/7 622!*!7/7 622!*!7/7 ! ! ! !

**** !4 **** !4 **** !4 **** !4

  • CA. Pramod Jain

2!4!*!"4!7?? 2!4!*!"4!7?? 2!4!*!"4!7?? 2!4!*!"4!7??

R9;6S R9;6S R9;6S R9;6S

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slide-62
SLIDE 62

!2!?? *! !2!?? *! !2!?? *! !2!?? *! C2 72*7/!2 C2 72*7/!2 C2 72*7/!2 C2 72*7/!2 .8?2!:!! .8?2!:!! .8?2!:!! .8?2!:!! ***8?2? ***8?2? ***8?2? ***8?2?

  • CA. Pramod Jain
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SLIDE 63

4! 4! 4! 4!

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