0000003066 00000 n 0000000948 00000 n 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. Candidates also have to choose one optional subject for UPSC Mains. Please share this post with the needy aspirants. 0000003143 00000 n 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. 0000006933 00000 n NCERT Biology Class 6-12 DOC – 8 MB. UPSC Mains Test Series  2020 – Join here. it applies in its entirety to level I, II, and III enterprises. MODULE 6 Accounting for leases and specialized assets What you will learn IFRS 16 - Leases IAS 41 – We IASSolution.com team is committed to provide quality education, guidance, and free IAS Study materials to encourage self-study for UPSC CSE. IASC developed the revision of IAS 19 in 1998 following its consideration of the responses to its exposure draft E54 Employee Benefits published in 1996. 0000007092 00000 n 0000006576 00000 n 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. 0000000016 00000 n The maximum marks for the UPSC Mains exam are 1750 (7 papers * 250 marks each). IAS Exam; Civil Service Exam; UPSC Syllabus; Free IAS Prep; Current Affairs; List Of IAS Articles; IAS 2019 Mock Test. Out of the nine papers, only seven will be counted for merit ranking. 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. 0000002616 00000 n IAS 38 6 In the case of a finance lease, the underlying asset may be either tangible or intangible. IAS 2 requires inventories to be measured at the lower of cost and net realisable value. Since its inception, this academy has produced many Civil Servants and is one of the most popular training centres for UPSC exams. 2 ISA 700, “Forming an Opinion and Reporting on Financial Statements,” paragraph A38. NEXT IAS Mains 2020 Test 6 With Solution  – Click here. trailer Download NCERT Books (FREE PDF) There is a great hype about the NCERT and NIOS books, for the preparations of the civil services examination. NCERT Chemistry Class 6-10 PDF – 6 MB. sir thanks for your advise,sir I jst want to know the name of the other books which r so important besides the ncert books..if sir there is any other books which r vry essential for ias preparation,,then pls sir give me the name of those books sir.sir I also want to know that sir is english fluency is vry needable sir for a ias….pls guid me sir…..thak u sir… 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. 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