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                  56                                Corporate Finance                      BRILLIANT’S


                      Scope: This standard applies to all leases  joÌ… `h ñQ>¢S>S>© {ZåZ{b{IV Ho$ A{V[aŠV g^r
                  other than:                                 brOog na bmJy hmoVm h¡…
                  (a) Lease agreement  to  explore  for  or  use  (a) àmH¥${VH$ g§gmYZm| O¡go {H$ Vob, J¡g, bH$‹S>r, YmVw
                      natural resources, such as oil, gas, timbers,  Am{X H$s ImoO `m Cn`moJ Ho$ {bE brO EJ«r_|Q>&
                      metals etc.
                  (b) Licencing  agreements for  items such  as  (b) Am`Q>åg O¡go {H$ _moeZ {nŠMa {\$ëåg, dr{S>`mo
                      motion picture  films,  video  recording,   [aH$m°{S>ªJ, n¡Q>|Q²>g, H$m°nramBQ²>g Am{X Ho$ {bE bm`g|qgJ
                      patents, copyrights etc.                    EJ«r_|Q²>g&
                  (c) Lease agreements to use lands.          (c) ^y{_ Ho$ Cn`moJ Ho$ {bE brO EJ«r_|Q²>g&
                  AS-20: Earning Per Share                    AS-20: A{ZªJ na eo`a
                      Earning Per Share (EPS) is a financial ratio  A{ZªJ na eo`a (EPS) EH$ \$m`Z|{e`b aoemo h¡ Omo
                  that gives the information regarding earning  àË`oH$ BpŠdQ>r eo`a Ho$ {bE CnbãY A{ZªJ go g§~§{YV
                  available to each equity share.             gyMZm àXmZ H$aVr h¡&
                      Objective:  To  prescribe  computational    CÔoí`… A{ZªJ na eo`a Ho$ {ZYm©aU VWm àñVw{V Ho$
                  methodology  for  the  determination  and   {bE JUZmË_H$ nÕ{V H$m dU©Z H$aZm Omo EPS H$s VwbZm
                  presentation of earning per share, which will
                                                              _| gwYma H$aoJm&
                  improve the comparison of EPS.
                      Scope: This standard is applicable to the   joÌ… `h ñQ>¢S>S>© CZ à{Vð>mZ Ho$ {bE bmJy hmoVm h¡
                  enterprise  whose equity  shares or  potential  {OZHo$ BpŠdQ>r eo`g© `m g§^m{dV BpŠdQ>r eo`g© ñQ>m°H$
                  equity shares are listed on stock exchange.  EŠgM|O _| {bñQ>oS> hmoVo h¢&

                  AS-21:  Consolidated  Financial  State-     AS-21: H§$gmo{bS>oQ>oS> \$m`Z|{e`b ñQ>oQ>_|Q²>g
                  ments
                      Objective: The objective of this statement  CÔoí`… Bg ñQ>oQ>_|Q> H$m CÔoí` EH$ noa|Q> VWm BgH$s
                  is to present financial statements of a parent  gpãg{S>`ar H$m EH$ qgJb BH$moZm°{_H$ E§{Q>Q>r Ho$ ê$n _§o
                  and its subsidiary (ies) as a single economic
                  entity.                                     \$m`Z|{e`b ñQ>oQ>_|Q²>g àñVwV H$aZm h¡&
                      In other words, the holding company and     Xÿgao eãXm| _| hmopëS>¨J H§$nZr VWm BgH$s gpãg{S>`ar
                  its subsidiary (ies) is/are treated as one entity  H$mo BZ H§$gmo{bS>oQ>oS> \$m`Z|{e`b ñQ>oQ>_|Q²>g H$mo V¡`ma
                  for  the  preparation  of  these  consolidated
                  financial statements.                       H$aZo Ho$ {bE EH$ E§{Q>Q>r Ho$ ê$n _| _mZm OmVm h¡&
                      Scope: This standard should be applied      joÌ… `h ñQ>¢S>S>© EH$ noa|Q> Ho$ {Z`§ÌU Ho$ A§VJ©V
                  in  the  preparation  and  presentation  of  à{Vð>mZm| Ho$ EH$ g_yh Ho$ {bE H§$gmo{bS>oQ>oS> \$m`Z|{e`b
                  consolidated financial statements for a group  ñQ>oQ>_|Q²>g H$mo V¡`ma VWm àñVwV H$aZo _| bmJy {H$`m OmZm
                  of enterprises under the control of a parent.  Mm{hE&
                  AS-22: Accounting for Taxes on Income       AS-22: BÝH$_ na Q>¡Šgog Ho$ {bE AH$mC§qQ>J
                      Objective: To prescribes  the accounting    CÔoí`… Am` na Q>¡Šgog Ho$ {bE AH$mC§qQ>J Q´>rQ>_|Q>
                  treatment for taxes on income.              H$m dU©Z H$aZm&
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