please tell me about IAS 39 international accounting standard 39?
922165
IAS 39 standard deals with FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT.\nSUMMARY OF IAS 39 \n\nScope \n\nScope exclusions \n\nIAS 39 applies to all types of financial instruments except for the following, which are scoped out of IAS 39: [IAS 39.2] \n\ninterests in subsidiaries, associates, and joint ventures accounted for under IAS 27, IAS 28, or IAS 31; however IASs 32 and 39 apply in cases where under IAS 27, IAS 28, or IAS 31 such interests are to be accounted for under IAS 39 - for example, derivatives on an interest in a subsidiary, associate, or joint venture; \nemployers' rights and obligations under employee benefit plans to which IAS 19 applies; \ncontracts for contingent consideration in a business combination; \nrights and obligations under insurance contracts, except IAS 39 does apply to financial instruments that take the form of an insurance (or reinsurance) contract but that principally involve the transfer of financial risks and derivatives embedded in insurance contracts; \nfinancial instruments that meet the definition of own equity under IAS 32. \nLeases \n\nIAS 39 applies to lease receivables and payables only in limited respects: [IAS 39.2(b)] \n\n\nIAS 39 applies to lease receivables with respect to the derecognition and impairment provisions. \nIAS 39 applies to lease payables with respect to the derecognition provisions. \nIAS 39 applies to derivatives embedded in leases. \nFinancial guarantees \n\nSee August 2005 Amendments to IAS 39 below. \n\nLoan commitments \n\nLoan commitments are outside the scope of IAS 39 if they cannot be settled net in cash or another financial instrument, they are not designated as financial liabilities at fair value through profit or loss, and the entity does not have a past practice of selling the loans that resulted from the commitment shortly after origination. An issuer of a commitment to provide a loan at a below-market interest rate is required initially to recognise the commitment at its fair value; subsequently, the issuer will remeasure it at the higher of (a) the amount recognised under IAS 37 and (b) the amount initially recognised less, where appropriate, cumulative amortisation recognised in accordance with IAS 18. An issuer of loan commitments must apply IAS 37 to other loan commitments that are not within the scope of IAS 39 (that is, those made at market or above). Loan commitments are subject to the derecognition provisions of IAS 39. [IAS 39.4] \n\nContracts to buy or sell financial items \n\nContracts to buy or sell financial items are always within the scope of IAS 39. \n\nContracts to buy or sell non-financial items \n\nContracts to buy or sell non-financial items are within the scope of IAS 39 if they can be settled net in cash or another financial asset and are not entered into and held for the purpose of the receipt or delivery of a non-financial item in accordance with the entity's expected purchase, sale, or usage requirements. Contracts to buy or sell non-financial items are inside the scope if net settlement occurs. The following situations constitute net settlement: [IAS 39.5-6] \n\nthe terms of the contract permit either counterparty to settle net; \nthere is a past practice of net settling similar contracts; \nthere is a past practice, for similar contracts, of taking delivery of the underlying and selling it within a short period after delivery to generate a profit from short-term fluctuations in price, or from a dealer's margin; or \nthe non-financial item is readily convertible to cash. \nWeather derivatives \n\nAlthough contracts requiring payment based on climatic, geological, or other physical variable were generally excluded from the original version of IAS 39, they were added to the scope of the revised IAS 39 in December 2003. [IAS 39.AG1] \n \nFor detailed discussion and history go to:\nhttp://www.iasplus.com/standard/ias39.htm\ncc
542450
You can download it here:\n\nhttp://www.irs.gov/pub/irs-pdf/i1040ez.pdf
754152
Try link: \nhttp://www.tribuneindia.com/2002/20020517/biz.htm .\n\nor\n\nhttp://mutualfunds.about.com/od/mutualfundfraud/ .\n\nIt might be of some help.
493398
http://www.upsc.gov.in/general/ies-iss.htm\n\nCheck this link u ll get the full details about indiane economic service exam.\n\nLink below tells how to plan and prepare http://www.upsc.gov.in/exams/notifications/ies2005/ies.htm\n\nHope this helps!!!
830335
I can not asnwer but try this website below, you can link to the regulation.\n\nI think you can conatct the INS via this website and ask the question directly, they will know best.\n\nGood Luck \n\n(I think she can ..............)
215450
Is this what you are looking for?\n\nThe Arbitration Convention may be used as an alternative procedure to the mutual agreement procedure under the UK's Double Taxation Agreements in certain cases of double taxation arising from transfer pricing adjustments. The Tax Bulletin article "The Mutual Agreement Procedure in UK Double Taxation Conventions" (Issue 25 October 1996) indicated that further guidance would be provided, and this article provides that guidance. Although the article necessarily expresses the UK's interpretation of the Arbitration Convention, the Inland Revenue has discussed the implementation of the Arbitration Convention with other contracting states and believes that the interpretations expressed are shared by other states. The Inland Revenue expects that such discussion will continue in the light of greater practical experience in implementing the Arbitration Convention.\n\nThe UK, along with the other member states of the European Union, is a signatory to the Arbitration Convention ("Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises" 90/463/EEC) -- referred to in the rest of this article as "the Convention". The Convention came into force on 1 January 1995 for an initial period of five years. (The process of extending the provision of the Convention to the new member states -- Austria, Finland, and Sweden -- is currently under way but ratification is not yet complete).\n\nMore on this website: http://www.hmrc.gov.uk/bulletins/tb31.htm
1043235
Not exactly, and not precisely.  \n\n"Earnings" are a function of the accounting system used to calculate them.  The U.S. and Japan use different accounting standards.  \n\nIn fact, there are no universal international accounting standards and derivative measures, such as P/E ratio, can vary significantly.
849494
Only good income tax practetioners can answer your question correctly. No income tax practerioner will answer your question because it involves lot of time to calculate and answer. That too you are asking it for the F.Y 2004-05. Again your financial year end is 30th June.\n\nBest of luck
982498
International bank code
793044
For comparison of VAT of different States of India click on the link below\nhttp://www.allindiantaxes.com/vat.php\nFor VAT of other countries refer to VAT sites of countires concerned
283113
Just visit their web site. All of their financial statements are listed: http://www.indofood.co.id/content/index.asp?fuseaction=list_artikel&venue_id=030503&topic_id=1
708366
I am not a C.A., But I know about this.  In your case 40 lakhs is not sales or purchases.  Your business is speculation, that is you will not take delivery of the deratives.  You will only take/pay the difference.  In your case, the turnover is the net receipts 40 laksh.  In a financial year if you buy deratives worth 10 crores and if the same were sold for 10 crores and 35 lakhs, that is your turnover is only 35 lakhs.  Not 10 crores or 10.35 crores.  \n\nI am sure about it.  You can ask any Income Tax consultant.
1073634
International Standard Book Number
221078
http://www.aicpa.org/pubs/jofa/jul1999/financial_accounting.htm
209452
Here is the U.S. Internal Revenue Service (IRS) 2005 Tax Table.\nhttp://www.irs.gov/pub/irs-pdf/i1040tt.pdf
420936
Your question is very subjective. Can't be answered like this. However, you draw a P & l account and balance sheet and hire a C.A for compuation of tax.\n\n   Remember, under I T Act, if your turnover is above Rs 40 Lacs, you will have to get your accounts audited as provided under 44AB of the I T Act.
639753
IST is +0530 therefore it will be \n\nFri, 12 May 2006 18:52:17 +0530