tailieunhanh - GN(A) 23 (Revised 2012) Guidance Note on Accounting for Real Estate Transactions

Although the very first carbon offset project was voluntary, 2 much of the work to establish real markets for carbon offsets has been done in the context of designing regulatory programs. Many experimental carbon offset projects were undertaken in the 1990s, for example, in order to inform negotiations under the Framework Convention on Climate Change about the design of an international GHG emissions trading system. Experience from these projects led to the creation of the “Clean Development Mechanism” (CDM) under the Kyoto Protocol, which now constitutes the largest functioning market for carbon offsets. Through the CDM, emission reductions in developing countries. | GN A 23 Revised 2012 Guidance Note on Accounting for Real Estate Transactions Foreword Growth of the real estate sector in the recent past in India indicates the importance of this sector in Indian economy. Along with fulfilling one of the basic necessities for human existence . housing this sector has also been used as a key tool by the Indian Government in achieving an overall socioeconomic growth during the last few decades. The development in the real estate market encompasses growth in both commercial and residential spheres. As there are large numbers of entities in this segment there is intense pressure amongst the entities to stay on top in the investors choice list. The Institute of Chartered Accountants of India ICAI while realising the role of this sector in fuelling growth of Indian economy and recognising need for guidance on accounting for real estate sales in 2006 issued Guidance Note on Recognition of Revenue by Real Estate Developers. With the fast growth of this sector the volume and the number of transactions in this sector have also grown significantly. In the recent past different practices followed by the various real estate developers in recognising their revenue has also been amongst the favourite headlines in the news across the country. Considering this ICAI felt that the revision of the Guidance Note is necessary. I appreciate the initiative taken by the Accounting Standards Board in this regard. I wish to place on record my deep appreciation of CA. Manoj Fadnis Chairman Accounting Standards Board and members of the Accounting Standards Board who have made invaluable contribution in the finalisation of this Guidance Note. I hope that this revised Guidance Note will be useful - both to our members as well as the others concerned. New Delhi February 2012 CA. G. Ramaswamy President Compendium of Guidance Notes - Accounting Preface In recent years with the increase in the demand for real estate due to factors such as the fast growing .

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• Characterisation
• Plant Responses
• Abiotic Stresses
• Importance of Genetic
• Manage Abiotic Stress
• Genetic Diversity
• Maize composites
• Morphological characterisation
• Corn (Zea mays L ) cultivars
• DUS characterisation of corn
• Fifteen descriptive characters
• Phenotypic characterisation
• Candida species
• Tertiary care teaching hospital hyderabad
• Phenotypic characterisation of Candida species
• Clinical isolates
• Hybrid nanocomposites
• The mechanical and microstructural characterisation
• Hybrid nanocomposites produced
• Stir and squeeze casting
• Microstructural characterisation
• García Esteban
• de Palacios
• Guindeo Casasús1
• García Fernández
• Characterisation of the xylem
• Characterisation of peeled veneer
• Plantation species in Vietnam
• Grade quality higher than D grade
• Acacia hybrid produced higher levels of large knot
• E
• urophylla plantations
• Petrophysical characterisation
• Pore system for a carbonate reservoir
• The HR structure
• Carbonate reservoir
• Ham Rong structure
• MB glass
• Melt quenching
• Radiation detection
• Radiation dosimeters
• Synthesis and characterisation
• Dysprosium doped borate glasses
• Functional characterisation
• Soybean galactinol synthase gene
• Various stress conditions
• Arabidopsis thaliana
• Phenotypic analysis
• Enterobacter aerogenes
• Bacillus thuringiensis
• Waste water in Egypt
• Molecular characterisation
• Malathion degrading bacterial strains
• Preparation of thematic maps
• Farming situation characterisation
• Distributary command area
• RS and GIS techniques
• GIS techniques
• Comparison of rate of isolation
• Characterisation of mycobacteria
• AFB Smear
• LJ Medium and MGIT
• Clinical suspicion
• Antibacterial properties
• Physicochemical property
• Disc diffusion technique
• Antibacterial characterisation
• Apis honey on gram positive human pathogens
• Tick resistance
• S100A8 expression
• Molecular characterisation of S100A8 Gene
• Rhipicephalus annulatus infestation
• Bos indicus
• BMC Plant Biology
• Arabidopsis SPL7
• Adapt plant growth
• DNA in vitro
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• Physiological studies
• Alternaria leaf spot in cabbage
• Alternaria leaf spot
• Physiological characterisation
• Alternaria brassicicola
• SSR markers
• Molecular characterisation of DNA
• DNA of brown plant hopper biotypes
• Brown plant hopper biotypes
• Brown plant hopper resistance
• Various rice genotypes at gangavathi
• BMC Cancer
• Breast cancer
• Cell cycle
• Mechanisms underlying
• Taxane resistance
• Streptococcus suis
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• Partial characterisation
• Streptococcus suis bacteriophage
• Characterized lytic phage
• Crop residue
• Cow dung
• Integrated nutrient management
• Vermicompost produced from crop residue
• Vermicompost produced from cow dung
• Characterisation of vermicompost produced
• BMC Genomics
• Extracellular matrix
• Single cell prokaryotes
• Transcriptional characterisation
• Biological adhesion
• Nuclear energy
• Radiological characterisation
• D&D processes
• Dose rate measurements
• Total gamma measurements
• In situ gamma ray spectrometry
• Chromatography A
• Mechanical characterisation
• Chromatography media
• Agarose beads
• Dynamic mechanical analysis
• Master's thesis of Applied Science
• Master's thesis
• Characterisation of dosimetry
• Electron radiotherapy
• Bolus applications
• Modulated electron radiotherapy
• Clostridium perfringens
• 16S rRNA
• Multiplex PCR
• Clostridium perfringens type D isolated
• Characterisation of very strongly perfect graphs
• Very strongly perfect graphs
• Maximal complete sub graphs
• Barbell graph and friendship graph
• Even cycle of length