The second phase of the Civil Services Examination – the Main exam tests candidates of their in-depth knowledge. recent articles of general interest authored by fellows and associates of the academy Out of the nine papers, only seven will be counted for merit ranking. it applies in its entirety to level I, II, and III enterprises. 38 0 obj <>stream <<605F4E2A0F3EE44680088CF7747F4ED3>]>> 0000006933 00000 n IAS 38 6 In the case of a finance lease, the underlying asset may be either tangible or intangible. 0 NCERT Chemistry Class 6-10 DOC – 9 MB. NCERT Physics Class 6-10 DOC – 4 MB. Hello Aspirants, Today we are going to provide you UPSC Test series 2019 in PDF form. 0000002581 00000 n startxref While everyone suggests the aspirants to read the NCERT and NIOS books, no one take the effort to explain, to the candidate, how to read these books. The founder of the academy Mr. D. Shankar was also an aspirant and had made upto interview in 2004 -2006. IAS 2 requires inventories to be measured at the lower of cost and net realisable value. 0000005338 00000 n Please share this post with the needy aspirants. 0000007092 00000 n All our Advertisements are decent ads [we don’t compromise in the Quality] and if anyone have any problem with website or advertisements please contact me thesupermanreturns61@gmail.com. Shankar IAS Environment Edition PDF. View MODULE 6.pdf from ACCOUNTING MISC at University of Dunya Kabul Afghanistan. The Main exam is descriptive in nature and has 9 papers. NEXT IAS Mains 2020 Test 6 with Solution PDF: The UPSC Mains or CSE (Main) pattern was revised in 2015. Download NCERT Books (FREE PDF) There is a great hype about the NCERT and NIOS books, for the preparations of the civil services examination. Cost of inventory The cost of inventories is the aggregation of: • costs of purchase (e.g. IAS 7 requires an entity to present a statement of cash flows as an integral part of its primary financial statements. Measurement Inventories shall be stated at the lower of cost and net realisable value. 0000002069 00000 n xref 18 21 All PDF which are provided here are for Education purposes only. 0000000716 00000 n 0000005623 00000 n IAS Exam; Civil Service Exam; UPSC Syllabus; Free IAS Prep; Current Affairs; List Of IAS Articles; IAS 2019 Mock Test. 0000007335 00000 n • are short-term, highly liquid investments that are readily convertible to known Cash equivalents amounts of cash and that are subject to an insignificant risk of changes in value. Out of these 9 papers, 7 are considered for final ranking. 0000000016 00000 n These 7 papers are of 250 marks each. Join Our Telegram Channel We gather all these tests and […] The second phase of the Civil Services Examination – the Main exam tests candidates of … All papers are of three-hour duration. Most Important UPSC IAS topics for UPSC Exam 2021:... UPSC Mains Test Series ! articles repository. %PDF-1.6 %���� 0000001165 00000 n We request you to respect our Hard Work. PMF IAS Geography Notes 2020 PDF Download 17:42 class notes, download, geography, pdf, pmf ias, Upsc, We request you to respect our Hard Work. We are Providing Everything Free Here, MYUPSC.com Will Not Charge Any Cost for Any Service here. Candidates also have to choose one optional subject for UPSC Mains. These notes are compiled from NCERT History Class VI to VIII. This test is provided With full Solution Of Paper. purchase price, import duties, transportation and handling costs) net of trade discounts and rebates; 0000006870 00000 n NEXT IAS Mains 2020 Test 6 With Solution  – Click here. After initial recognition, a lessee accounts for an intangible asset held under a finance lease in accordance with this Standard. 0000002616 00000 n IAS 7.6 provides the following definitions: • Cash comprises cash on hand and demand deposits. Forum IAS Mains 2020 MGP ESSAY Test 6 PDF [Mains 2020 Test Series] Here Each and Every PDF is provided for Free and should be used for Education purposes only. As per the revised pattern, the UPSC Mains 2020 will comprise nine theory papers (essay descriptive type). IAS 36 Impairment of Assets 2017 - 07 2 An assets value in use is the present value of the future cash flows expected to be derived from an asset or cash generating unit. 0000001301 00000 n MODULE 6 Accounting for leases and specialized assets What you will learn IFRS 16 - Leases IAS 41 – Here, in this section, IAS aspirants can download the UPSC Study material PDF of all the basic and necessary subjects for free. Download NCERT History Study Notes for UPSC Prelims and Mains Civil Service(IAS) Examination. Since its inception, this academy has produced many Civil Servants and is one of the most popular training centres for UPSC exams. ICSE Class 6; ICSE Class 7; ICSE Class 8; ICSE Class 9; ICSE Class 10; ISC Class 11; ISC Class 12; IAS. Vision IAS Prelims 2021 Test Series With Solution Pdf – Here is The Latest Test From Vision IAS for UPSC Prelims 2021 Test Series With solution . 6 −9 Facts Which Become Known to the Auditor after the Date of the Auditor’s Report but before the Date the Financial Statements ... IAS) and the date when the financial statements are authorized for issue. IFRS 6 has the effect of allowing entities adopting the standard for the first time to use accounting policies for exploration and evaluation assets that were applied before adopting IFRSs. Please utilize them wisely and don't make them Commercial. 0000001444 00000 n Please utilize them wisely and don't make them Commercial. NCERT Chemistry Class 6-10 PDF – 6 MB. If you are new to UPSC field, we recommend you to know about UPSC Prelims and UPSC Mains and UPSC Optional and Test Series [Prelims / Mains] and also Magazine for better Understanding. NEXT IAS Mains 2020 Test 6 with Solution PDF: The Main examination of UPSC is designed to test a candidate’s academic expertise and the ability to present his/her knowledge in a consistent manner. NCERT Biology Class 6-12 PDF – 7 MB. If You want to share Your Study Material with Other send me visioniasupsc @gmail.com. 18 0 obj <> endobj This post contains links to download all our online UPSC (IAS) Study Materials in PDF, which are completely free. ias 20: accounting for government grants and disclosure of government assis-tance 6 ias 21: the effects of changes in foreign exchange rates 6 ias 22: business combinations 6 ias 23: borrowing costs 7 ias 24: related party disclosures 7 ias 26: accounting and reporting by retirement benefit plans 7 Vision IAS Prelims 2020 GS Paper 1 Analysis PDF Download October 6, 2020; Vision IAS Prelims 2020 Answer Key Pdf | Set A , Set B, Set C & D October 6, 2020; Optimise IAS Prelims 2020 Answer Key Pdf | Set A , Set B, Set C & D October 6, 2020; Byju IAS Prelims 2020 Answer Key Pdf | Set A , Set B, Set C & D October 6, 2020 Click Here to Like our Facebook page for latest updates and free ebooks. NCERT Biology Class 6-12 DOC – 8 MB. 0000001084 00000 n %%EOF Click Here to download Shankar IAS Environment 6th Edition PDF. Please share this post with the needy aspirants. articles repository. Please utilize them for building your knowledge and don’t make them Commercial. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Taxation – IAS 12, IFRIC 23 27 Earnings per share – IAS 33 28 Balance sheet and related notes 29 Intangible assets – IAS 38 30 Property, plant and equipment – IAS 16 31 Investment property – IAS 40 32 Impairment of assets – IAS 36 33 Lease accounting – IAS 17, IFRS 16 34 Inventories – IAS 2 35 NCERT Science Class 6-10 Compilation. Join Our Telegram Channel We gather all these […] 2020 Best Mock Test... 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