Time frame of recovering input VAT

Time frame of recovering input VAT

If these both conditions are met then applicant can recover input VAT. Invoice is received and there is intention to make payment within six months after the agreed date of payment. if the applicant has intention to make payment in next period then he has to recover...
IAS – 40 Investment Property

IAS – 40 Investment Property

Investment property is land or a building (including part of a building) or both that is: held to earn rentals or for capital appreciation not owner-occupied not used in production or supply of goods and services or for administration not held for sale in the ordinary...
IFRS – 3 Business Combinations

IFRS – 3 Business Combinations

Purchase Consideration The purchase consideration is including the fair value of all interests that the acquirer may had held previously in acquired company. This includes any interest in an associate company or joint venture company, or other equity interests of the...
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