23 julho 2007

Índia adere as normas internacionais

É o que informa o Financial Express (Financial Express: Indian accounting to go global, 21/07/2007) e o Business Standard ( Indian accounting standards to match global norms by 2011 ; Indian accounting standards will be fully in line with the..., 22/07/2007). O prazo é 1o. de abril de 2011. Esta decisão foi toma pela Institute of Chartered Accountants of India (ICAI) e no início somente as empresas abertas estarão obrigadas. Conforme a reportagem do Financial Express:

Avinash Chander, technical director at, told FE that many of the present accounting standards would be revised as a result of the decision while ICAI will also introduce new ones to be in tune with international standards. For example, the present Accounting Standard 10 (AS10) will be revised and its title will be changed from Accounting for Fixed Assets' to Property, Plant and Equipment', as is there in international standard of IASB. "As part of this revision, companies will have to either go for historical costs for valuing their fixed assets or else choose for a periodic revaluation system, also specifying the periodicity of revaluation that would need to be followed on a mandatory basis," Chander said. He said while companies can still revalue fixed assets like land and buildings, it is presently at their discretion and there is no fixed periodicity attached to the process. Other areas where changes can be expected are on financial instruments, where the ICAI is now planning to incorporate standards on accounting for derivatives like futures, options and swaps.

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