ANALYSIS OF

ACCOUNTING
STANDARDS ON
TAX AND REVENUE
AS 9 and AS 22 – Unit IV
CONTENTS 01 Revenue Recognition- Alternate Sources of Income

02 Revenue Recognition – Components of EPS

03 Items not included within the definition of “Revenue”

04 Consolidation of Group Companies

01 AS 22 - for Income Tax

 AS 9 - Revenue Recognition
“This Standard deals with the bases for recognition of
revenue in the statement of profit and loss of an enterprise.
The Standard is concerned with the recognition of revenue
arising in the course of the ordinary activities of the
enterprise”
 ALTERNATE SOURCES OF INCOME

Profit earned from

Interest income
This is the income earned by a
business from the interest on its
investments, bank deposits, or
loans made to other entities.
Commission income
This is the income earned by a
business from commissions on
sales made by its sales agents
or brokers.
investments:
This is the income earned by a
business from its investments
in other businesses or
securities
Miscellaneous income
This includes any other income
that does not fit into the above
categories, such as refunds,
rebates, or subsidies.

02 04 06 08
01 03 05 07

Sales revenue
This is the income earned by a
business from the sale of
goods or services to
customers.
Rental income
This is the income earned by a
business from the rental of its
property, such as land or
buildings.
Gain on sale of assets
This is the profit earned by a
business from the sale of any
assets, such as property,
machinery, or equipment.
Foreign exchange gains
This is the income earned by
a business from fluctuations
in the value of foreign
currency.
INCOME v/s REVENUE

This Standard deals with the

bases for recognition of
revenue in the statement of
profit and loss of an enterprise. SOURCES OF REVENUE
The Standard is concerned
with the recognition of revenue
arising in the course of the
ordinary activities of the
enterprise.
The sale of goods

The rendering of services

Yielding interest, royalties and dividends

REVENUE FROM SALE OF GOODS

Transfer of Ownership of Goods

Transfer of Risk & Reward

No Uncertainty Regarding Consideration

REVENUE FROM RENDERING OF SERVICES

Complete Performance of Services

A Complete Contract Method

% Completion Method
B

No Uncertainty Regarding Consideration

REVENUE FROM DIVIDEND, INTEREST OR
ROYALTY

Performance has been Completed

DIVIDEND Right to receive dividend is established

INTEREST Time Period has Expired

Royalty Agreement Conditions are met

No Uncertainty Regarding Consideration

ITEMS NOT INCLUDED WITHIN THE DEFINITION OF “REVENUE”

A Realized Gains from sale of Fixed Assets

Unrealized holding gains resulting from the change

B in value of current assets
1
2 Realized or unrealized gains resulting from changes
C in foreign exchange rates
3 5
4 Realized gains resulting from the discharge of an
D obligation

Unrealized gains resulting from the restatement of

E the carrying amount of an obligation.
 EFFECT OF UNCERTAINTIES ON REVENUE RECOGNITION
3
In Continuation, make a
separate provision to reflect the
uncertainty
2 4
Where the ability to assess The consideration receivable
the ultimate collection with should be reasonably
reasonable certainty determinable within
reasonable limits.

1 5
Recognition of revenue It is considered as revenue
requires that revenue of the period in which it is
is measurable. properly recognized without
any uncertainties.
 COMPONENTS OF EPS

BASIC EPS
Basic EPS is calculated by
dividing a company’s income
or profit by a certain number
of shares outstanding.

DILUTED EPS B
Diluted EPS takes into account all
potential dilution that would occur if
convertible securities were exercised or
options were converted to stocks.
CONSOLIDATION OF GROUP COMPANIES
 CONSOLIDATION OF GROUP COMPANIES

01 02 04
Identifying Preparing the Eliminating Adjusting for Combining
the individual intercompany consolidation the financial
subsidiaries financial transactions entries statements
statements

03 05
AS 22 – Income Tax
 IMPORTANT DEFINITIONS

Accounting income (loss)

is the net profit or loss for a period, as reported
in the statement of profit and loss, before
deducting income tax expense or adding
income tax saving.
Taxable income (tax loss)
is the amount of the income (loss) for a
period, determined in accordance with the tax
laws, based upon which income tax payable
(recoverable) is determined.
Tax expense (tax saving)
is the aggregate of current tax and deferred
tax charged or credited to the statement of
profit and loss for the period.
Current tax
is the amount of income tax determined to be
payable (recoverable) in respect of the taxable
income (tax loss) for a period (Current).
Deferred tax
Deferred tax is the tax effect of timing
differences.
Timing differences
are the differences between taxable income
and accounting income for a period that
originate in one period and are capable of
reversal in one or more subsequent periods.
Permanent differences
are the differences between taxable income
and accounting income for a period that
originate in one period and do not reverse
subsequently.
 PERMANENT AND TIMING DIFFERENCES

01 Permanent Differences 02 Timing Differences

• Bonus Not Paid

• Donations Made during the year
• Interest to Nationalized Banks
• Any Penalties paid to government
• PF Contribution
• Contribution to National Lab. • Govt Taxes
• Provision for BD
• Personal Expenses
• Provision for Legal Damages
• Depreciation
 Types of Taxes as per AS 22

Current Tax Deferred Tax

CT Asset CT Liability DTA DTL

Para 15 – Items other than B/F Losses Para 17 - B/F Losses and Unabsorbed
and Unabsorbed Depreciation Depreciation

Create DTA Don’t Create DTA Create DTA Don’t Create DTA
 Special Cases

Tax Holiday Period (Sec 80IA) Minimum Alternate Tax (MAT)

Don’t Create DTA/DTL Create DTA/DTL No Impact on DT Calculation

Timing Diff. Arise and Timing Diff. Arise in THP &

Treatment of MAT
Reversed in THP Reversed after THP

If MAT is more than Regular

If MAT is less than Regular Tax
Tax
 Other Areas

Offsetting CTA Offsetting DTA Presentation of

& CTL & DTL CT & DT

Possible If… Possible If… Balance Sheet P&L A/c

Entity has Intention to DTA & DTL are Show Tax &
legal right to settle as net pertaining to CTA & CTL DTA & DTL then do the
set off basis same year adjustments

Current (Short
Non Current
Term Provision
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