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.
Nitrogen and oxygen make up the largest portion of Earth's atmosphere, with nitrogen accounting for about 78% and oxygen accounting for about 21%.
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.
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Ivory Coast is the largest exporter of cocoa in the world, accounting for a significant portion of global cocoa production.
The portion of the pathway in Figure 9.1 that involves an endergonic reaction is the uphill segments where energy is consumed or absorbed to drive the reaction forward. Endergonic reactions require an input of energy to proceed and are typically associated with the synthesis of molecules.
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.
Mass wasting, also known as mass movement, is the type of erosion that involves the larger portion of loose rock or soil breaking off a mountain due to gravity. This can result in processes like landslides, rockfalls, or slumps.