(iv) Interval and amount of default as on the balance sheet date in repayment of loans and interest, shall be specified individually in Every situation.

Like most tornados, the storm that tore by way of Moore, Okla. on May possibly twenty arrived with minor advance observe. Even though forecasters understood the circumstances were current for the probably dangerous twister, it wasn’t until eventually 2:forty p.m. which the Countrywide Temperature Provider issued its most critical warning: a “twister emergency.” 16 minutes later on, the storm barrelled from the Oklahoma Metropolis suburb, flattening houses, whipping cars into the air and collapsing an elementary university to rubble.

in whom investments have already been produced and the nature and extent of the financial commitment so built in Just about every this sort of body corporate (exhibiting separately investments that happen to be partly-compensated).

Even though the political and financial fallout should prevent a repeat when funding deadlines expire in early 2014, the episode can have extensive-term ramifications. Average Republicans and business enterprise lobbies aligned While using the GOP vowed to have a far more aggressive posture from the Tea Social gathering conservatives who spurred the shutdown, establishing a struggle for the soul of your get together that may determine the 2014 midterm elections. —

4. A receivable shall be categorized as being a ‘trade receivable’ whether it is in respect of the quantity due on account of products sold or providers rendered in the traditional class of organization.

by small business combinations together with other adjustments as well as the associated amortization and impairment losses or reversals shall be disclosed independently.

1. Each individual organization to which Indian Accounting Standards use, shall get ready its monetary statements in accordance using this Schedule or with this sort of modification as can be needed beneath sure situations.

Over the past calendar year, quick meals staff across the nation have organized a series of one particular-working day strikes, drawing interest to a major challenge: Many Us citizens who do the job Do not create a dwelling wage. [Graph by way of EPI]

3. Preference shares like quality obtained on situation, shall be labeled and introduced as ‘Fairness’ or ‘Legal responsibility’ in accordance with the requirements from the appropriate Indian Accounting Benchmarks. Appropriately, the disclosure and presentation prerequisites Within this regard applicable towards the pertinent class of equity or liability shall be relevant mutatis mutandis into the desire shares.

 In which the business has not utilized the borrowings from banking institutions more info and economic institutions for the precise intent for which it absolutely was taken within the stability sheet day, the corporation shall disclose the main points of where they are actually made use of.

(j) phrases of any securities convertible into fairness/desire shares issued along with the earliest day of conversion in descending order ranging from the farthest these day;

For illustration, redeemable choice shares shall be categorised and presented beneath ‘non-present-day liabilities’ as ‘borrowings’ as well as the disclosure prerequisites On this regard relevant to these types of borrowings shall be applicable mutatis mutandis to redeemable preference shares.

Share software income for the extent not refundable shall be revealed beneath the head Fairness and share application dollars for the extent refundable shall be independently proven less than ‘Other money liabilities’.

(a) the principal sum and the fascination due thereon (for being shown independently) remaining unpaid to any supplier at the end of Every accounting calendar year;