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Purpose to report is to show that how much portion of long term debt will be paid or payable in current accounting year that's why that portion became current liability and not long term liability.
Cash is not any income or cash in accrual based accounting system so it is not part of income statement rather it is an asset for business and shown under asset side in current asset portion.
a. In respect of options granted during any accounting period, the accounting value of the options shall be treated as another form of employee compensation in the financial statements of the company. b. The accounting value of options shall be equal to the aggregate, over all employee stock options granted during the accounting period, of the fair value of the option. For this purpose: - 1. Fair value means the option discount, or if the company so chooses, the value of the option using the Black scholes formula or other similar valuation method. 2. Option discount means the excess of the market price of the share 3. At the date of grant of the option under ESOS over the exercise price of the option (including up-front payment, if any c. Where the accounting value is accounted for as employee compensation in accordance with 'b' the amount shall be amortized on a straight - line basis over the vesting period. d. When an un -invested option lapses by virtue of the employee not conforming to the vesting conditions after the accounting value of the options has already been accounted for as employee compensation, this accounting treatment shall be reversed by a credit to employee compensation expense equal to the amortized portion of the accounting value of the lapsed options and a credit to deferred employee compensation expense equal to the un-amortized portion. When a vested option lapses on expiry of the lapsed period, after the fair value of the option has already been accounted for as employee compensation, this accounting treatment shall be reversed by a credit to employee compensation expense. Sanjay K Jha (9911135009)
Amortization is the process of writing off intangible assets such as goodwill,patents, trademarks, license etc. The portion of goodwill(or any other intangible asset) to be amortized in a particular accounting year is treated as revenue expense and is charged to the Profit and Loss Account of that year.
Demographics
sampling
sampling
recording (apex)
recording (apex)
The unused portion of the economic productive capacity.
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Purpose to report is to show that how much portion of long term debt will be paid or payable in current accounting year that's why that portion became current liability and not long term liability.
yes, their economic impact was far disproportionate to their portion of the population, it is one reason why Hitler wanted to get rid of them, he did not forsee that the aryans would not fill the gulf.
The link between economics and political science is economic policy. These are rules, or regulation, or policies that politicians make concerning the economy. Economic policy is a vast area that range from minimum wage to taxation to banking regulations. They have both political and economics consequences. A large portion of politics is about how government can (or should) influence the economy. The study of these economic effects relate to (a portion of) political science.
The demand for a luxury good which when purchased would exhaust a significant portion of one's income would be considered relatively price elastic. Elasticity measures how responsive a particular economic variable is to a change in another economic variable.
Wide margin resection is a surgical procedure. It involves the removal of diseased or infected tissue along with a portion of normal tissue.
A skin graft involves taking a piece of skin from an unburned portion of the patient's body (autograft) and transplanting it to the burned area.