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February-2019
eISSN: 2349-5162
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Journal of Emerging Technologies and Innovative Research ( An International Scholarly Open Access Journal, Peer-reviewed, Refereed, Crossref DOI Journal )
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UGC Approved Journal no 63975(19)
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ISSN: 2349-5162 | ESTD Year : 2014 Volume 13 | Issue 3 | March 2026
New UGC Peer-Reviewed Rules
ISSN: 2349-5162 | ESTD Year : 2014 Volume 13 | Issue 3 | March 2026
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UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975
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Published Paper ID:
JETIR1902A07
Registration ID:
198718
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Title
Violation of AS 2: A case study
Abstract
Window dressing of financial statements is the core issue of any financial statements of any company, misappropriation of stocks is one of those issues, and due to this reason AS 2 gives a clarity for a company on how to evaluate the stocks. In spite of being controlled by the accounting standard and SEBI we could still find many cases in valuation of inventories. From the auditing perspective a fictitious case been formulated and the suggestions been provided with the help of teaching guidelines
Key Words
valuation of stocks, LIFO, FIFO, AS 2.
Cite This Article
"Violation of AS 2: A case study", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 2, page no.39-42, February-2019, Available :http://www.jetir.org/papers/JETIR1902A07.pdf
ISSN
2349-5162 | Impact Factor 7.95 Calculate by Google Scholar
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Cite This Article
"Violation of AS 2: A case study", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 2, page no. pp39-42, February-2019, Available at : http://www.jetir.org/papers/JETIR1902A07.pdf
Publication Details
Published Paper ID: JETIR1902A07
Registration ID: 198718
Published In: Volume 6 | Issue 2 | Year February-2019
Page No: 39-42
Country: Bengaluru, Karnataka, India .
Area: Commerce
ISSN Number: 2349-5162
Publisher: IJ Publication
Published Paper URL :: https://www.jetir.org/view?paper=JETIR1902A07
Published Paper PDF: https://www.jetir.org/papers/JETIR1902A07
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