rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25. Retained earnings (deficits) arising from risk
Issued and paid-up share capital 21. Stock rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25
book value of the asset. 24. Revaluation surplus (deficit) in investments means the difference between the book value and fair value of investment, which is determined by the Accounting Standard to be
and building previously used for such business. In this year, ABC sold the assets and transferred revaluation surplus to gain on sale of the assets presented in the income statement. The transfer was
surplus to gain on sale of the assets presented in the income statement. The transfer was, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred
Reporting Standard No. 11 (Revised 2009) – Construction Contracts, and the Financial Reporting Standard No. 24 (Revised 2012) – Related Party Disclosures. Later, T submitted the rectified and audited
Thai hospitals due to credibility of quality and standard of medical treatment amid upward trend of expatriates and medical tourists; and (iv) plans by existing hospital operators to invest in new
credibility of quality and standard of medical treatment amid upward trend of expatriates and medical tourists; and (iv) plans by existing hospital operators to invest in new hospitals and medical equipment
Tesco Plc “Tesco” is a leading British multinational retailer with headquarters in England, United Kingdom. The business began in 1919 with Jack Cohen selling surplus groceries from a stall in the East
into the market as compared to the previous year. Furthermore, the amount of NPLs to loans ratio is higher, coupled with the new accounting standard which would put some pressure to several financial